Sh. Minaketan Samal, Noida V. ACIT, New Delhi

ITA 2084/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6995 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 23-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 07-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO. 2084/DEL/2014 A.Y. : 2009-10 SH. MINAKETAN SAMAL, SHOP NO. 26, DISTRICT COURT COMPOUND, PHASE-I, NOIDA UP (PAN:AQIPS7409M) VS ACIT, CIRCLE - 1, NOIDA (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MR. P. DAM KANUNJNA, SR. DR DATE OF HEARING: 23.06.2016 DATE OF ORDER : 01-07-2016 ORDER PER H.S. SIDHU : JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER DATED 27.01.2014 OF THE LD. CIT(A), NOIDA RELE VANT TO ASSESSMENT YEAR 2009-10. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 23.06.2016 AT THE ADDRESS MENTION ED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 23.06.2016, NEITHER THE ASSESSEE NOR HIS AUTHOR ISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FI LED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED TH AT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FO LLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBL E MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKO JIRAO HOLKAR VS. ITA NO.2084/DEL/2014 2 CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMI TTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSEQUE NTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AN D IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 01-07-2016. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 01-07-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES