M/s. Housing & Urban Development Corporation Ltd., New Delhi V. DCIT, New Delhi

ITA 1166/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2898 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-01-2016
• Assessment Year: misc
• Appeal Filed On: 28-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SAROHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SH. I.C. SUDHIR , JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO S . 1165 & 1166/DEL/2014 ASSESSMENT YEAR S : 2004 - 05 & 2005 - 06 HOUSING & URBAN DEVELOPMENT CORPORATION LTD., HUDCO BHAWAN, LODHI ROAD, NEW DELHI. (PAN: AAACH0632A ) VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 12(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. A.K. SAROHA, CIT (DR ) DATE OF HEARING 14.01.2016 DATE OF PRONOUNCEMENT 19.01.2016 ORDER PER BE N CH: THESE APPEAL S BY THE ASSESSEE S ARE DIRECTED AGAINST THE RESPECTIVE ORDER S OF LD. COMMISSIONER OF INCOME TAX (APPEALS), NEW DELHI, DATED 20.12.2013 & 31.12.2013 IN RELATION TO THE ASSESSMENT YEAR S 2004 - 05 AND 2005 - 06 RESPECTIVELY. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE ON THE ADDRESS GIVEN BY THE ASSESSEES IN FORM NO. 36, COLUMN NO. 10. HOWEVER, IN SPITE OF THE SAME, NEITHER THE ASSESSEE S OR ITS AUTHORIZED REPRESENTATIVES APPEARED TO PROS ECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT . 2 ITA NOS. 1165 &1166/DEL/2014, HOUSING & URBAN DEVELOPMENT CORPORATION LTD. 2. IT SEEMS THAT THE ASSESSEES ARE NOT INTERESTED IN PROSECUTING THE APPEALS AND THEREFORE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED BY ISSUING NOTICE AGAIN AND AGAIN TO THE ASSESSEES ON THE SAME ADDRESS. CONSIDERING THESE FACTS AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF INCOME - TAX (APPELLATE TRIBUNAL) RULES , 1963 AS WERE CONSIDERED IN THE CASE OF MULTI PLAN INDIA WHICH IS REPORTED IN 38 ITD 320 (DEL.) AND ALS O IN VIEW OF THE DECISION OF THE HON BLE HIGH COURT OF MADHYA PRADESH IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT REPORTED IN 223 ITR 480 (MP), WE DISMISS BOTH THE APPEALS IN LIMINE FOR NON - PROSECUTION. THE ASSESSEES, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXPLAINING THE REASONS FOR NON - COMPLIANCE, IF ANY, AND IF THE BENCH IS SO SATISFIED ON THE REASONS, THEN THIS ORDER MAY BE RECALLED. 3. IN THE RESULT, BOTH THE APPEAL S FILED BY ASSESSEES ARE DI SMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 1 9 T H JANUARY, 2016 . S D / - S D / - ( I.C. SUDHIR ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 9 T H JANUARY, 2016 . RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI