M/s. Sudhir Engineering Co., New Delhi V. DCIT, New Delhi

ITA 2141/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4393 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 28-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 09-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NOS. 2138 TO 2140/DEL/2014 A.YRS.: 2008-09 TO 2010-11 SUDHIR POWER PROJECTS LTD., VS. ACIT, CENTRAL CIRCL E-25, 507-509, INTERNATIONAL TRADE TOWER, NEW DELHI NEHRU PLACE, NEW DELHI 110 019 (PAN: AAKCS7074F) AND ITA NOS. 2141 TO 2143/DEL/2014 A.YRS.: 2004-05 TO 2006-07 SUDHIR ENGINEERING CO., VS. DCIT, CENTRAL CIRCLE- 25, 507-509, INTERNATIONAL TRADE TOWER, NEW DELHI NEHRU PLACE, NEW DELHI 110 019 (PAN: AABFS6000P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. S.S. RANA, CIT(DR) O R D E R PER BENCH THESE 06 APPEALS FILED BY THE DIFFERENT ASSESSEE WHI CH ARE EMANATING FROM THE RESPECTIVE ORDERS OF THE LD. CIT( A)-XXV, NEW DELHI RELEVANT TO ASSESSMENT YEARS 2008-09 TO 2010-11 AND ASSESSMENT YEARS 2004-05 TO 2006-07 RESPECTIVELY. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSE SSEES FOR HEARING BY REGD. AD POST FOR TODAY I.E. 20.09.2017 A T THE ADDRESS MENTIONED IN FORM NO. 36. 3. ON 20.09.2017, NEITHER THE ASSESSEES NOR ITS AUT HORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION PAGE 2 OF 3 FOR ADJOURNMENT BY THE ASSESSEE, HENCE, WE ARE 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 ASSESSEES ARE NOT INTERESTED IN PROSECUTION OF ITS APPEALS. 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), WE TREAT ALL THESE APPEALS AS UNADMITTED AN D DISMISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEES EXPLAIN THE REASONS FOR NON APPEARANCE AND IF THE BEN CH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE O F ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, ALL THE 06 APPEALS OF THE ASSESSEE S ARE DISMISSED IN LIMINE. ORDER PRONOUNCED ON 20-09-2017. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 20/09/2017 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