M/s. BVM Engineering Works, Uttrakhand V. ITO, Roorkee

ITA 1312/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5196 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 06-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 1312/DEL/2017 A.Y.: 2007-08 M/S BVM ENGINEERING WORKS, VS. ITO, WARD -1 C/O AL ARORA & ASSOCIATES, ROORKEE 30, CIVIL LINES, ROORKEE (PAN: AAHFB2973Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. T. VASANTHAN, SR. DR O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 6.7.2016 OF THE LD. CIT(A), DEHRADUN RELEVANT TO ASSESSMENT YEAR 2007-08. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR TODAY I.E. 02.08.2017 AT THE ADDRE SS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 02.08.2017, NEITHER THE ASSESSEE NOR ITS AUTHO RISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, I AM OF T HE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SEND THE NOTICE AG AIN AND AGAIN TO THE ASSESSEE. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISMI SS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE PAGE 2 OF 3 REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 02-08-2017. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:02/08/2017 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES PAGE 3 OF 3