M/s Harinder Transport, Rohtak V. ITO, Rohtak

ITA 2231/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58498 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-01-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 05-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A.NO. 2231/DEL/2011 ASSESSMENT YEAR : 2005-06 M/S HARINDER TRANSPORT, 1930, SECTOR 2, 3 PART, HUDA, ROHTAK. PAN : AADFH1167J VS. ITO, WARD-1, ROHTAK. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SALIL MISHRA, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER:- THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DI RECTED AGAINST THE ORDER OF THE CIT(A), DATED 8 TH FEBRUARY, 2011 FOR ASSESSMENT YEAR 2005- 06. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 6 TH JULY, 2011 WHEN NONE APPEARED ON BEHALF OF THE ASSESSEE. IT WAS ADJOURN ED TO 1 ST SEPTEMBER, 2011. ON THAT DATE ALSO NONE APPEARED ON BEHALF OF THE ASSESSEE. THE MATTER WAS ADJOURNED TO 13 TH JANUARY, 2012 AND NOTICE WAS DULY SERVED ON THE ASSESSEE. THE NOTICE SO SENT HAS BEEN RECEIVED BACK FROM THE POSTAL AUTHORITIES WITH THE REMARKS THAT THE ASSESSEE HAS VACATED THE PREMISES AND ITS WHEREABOUTS ARE NOT KNOWN. IN THIS VIEW OF THE SITUATION AND ALSO TAKING INTO CONSIDERATION THE FACT THAT BEFORE THE ASSESSING OFFICER AND CIT 2 (A) ALSO THE ASSESSEE DID NOT APPEAR, WE PRESUME TH AT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE PRESENT APPEAL.. CON SIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN CIT VS. MULTIPLAN (IN DIA) PVT. LTD. 38 ITD 320 (DEL) AND M.P.HIGH COURT IN THE CASE OF LATE TU KOJI RAO HOLKAR 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITTED. 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3. THE ORDER PRONOUNCED IN THE OPEN COURT ON 13.01. 2012. SD/- SD/- [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13.01.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES