Bhiwani Lohar Bazar Coop.LH Society, V. CIT,

ITA 2362/DEL/2000

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86917 (ITAT-DELHI)
• Duration Of Justice: 14 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-02-2015
• Assessment Year: 1995-1996
• Appeal Filed On: 13-05-2000
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMESH CHANDRA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO. .. .2362/DEL/2000 2362/DEL/2000 2362/DEL/2000 2362/DEL/2000 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 1995 1995 1995 1995- -- -96 9696 96 THE BHIWANI LOHAR BAZAR THE BHIWANI LOHAR BAZAR THE BHIWANI LOHAR BAZAR THE BHIWANI LOHAR BAZAR COOP. L/C SOCIETY, COOP. L/C SOCIETY, COOP. L/C SOCIETY, COOP. L/C SOCIETY, LOHAR BAZAR, LOHAR BAZAR, LOHAR BAZAR, LOHAR BAZAR, BH BHBH BHIWANI. IWANI. IWANI. IWANI. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2, 2,2, 2, BHIWANI. BHIWANI. BHIWANI. BHIWANI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI RAMESH CHANDRA, CIT-DR. DATE OF HEARING : 24.02.2015 24.02.2015 24.02.2015 24.02.2015 DATE OF PRONOUNCEMENT : 04.03.2015 04.03.2015 04.03.2015 04.03.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT, ROHTAK PASSED UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 DATED 2 ND MARCH, 2000 FOR THE AY 1995-96. 2. AT THE TIME OF HEARING BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT. ON EARLIER OCCASIONS ALSO, NON E APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS ADJOURNED B Y THE TRIBUNAL. THE CASE WAS FIRST FIXED ON 24.09.2003. THEREAFTER , IT WAS ADJOURNED A NUMBER OF TIMES AT THE REQUEST OF THE ASSESSEE. TH E HEARING FIXED ON 03.11.2009 WAS ADJOURNED TO 07.12.2009 AT THE REQUE ST OF THE ASSESSEE. ON 07.12.2009 ALSO, THE HEARING WAS ADJO URNED TO 08.02.2010 WHICH WAS AGAIN ADJOURNED AT THE REQUEST OF THE ASSESSEE TO 18.05.2010. THEREAFTER, THE HEARING WAS ADJOURN ED A NUMBER OF TIMES DUE TO EITHER AT THE REQUEST OF THE ASSESSEE OR THE BENCH WAS NOT FUNCTIONING. ON 12.02.2014, NOBODY APPEARED ON BEHALF OF THE ITA-2362/DEL/2000 2 ASSESSEE AND THE CASE WAS ADJOURNED BY THE TRIBUNAL . AGAIN ON 13.08.2014, THE CASE WAS ADJOURNED TO 24.02.2015 AS NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. ON 24.02.2015 AL SO, NONE APPEARED ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL FILED BEFORE THE TRIBUNAL, WHICH IS ACCORDINGLY DISMISSED IN LIMINE . WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF D ELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [19 91] 38 ITD 320 (DELHI). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . DECISION PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2015. SD/- SD/- ( (( ( T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : THE BHIWANI LOHAR BAZAR COOP. L/ C SOCI THE BHIWANI LOHAR BAZAR COOP. L/C SOCI THE BHIWANI LOHAR BAZAR COOP. L/C SOCI THE BHIWANI LOHAR BAZAR COOP. L/C SOCIETY, ETY, ETY, ETY, LOHAR BAZAR, BHIWANI. LOHAR BAZAR, BHIWANI. LOHAR BAZAR, BHIWANI. LOHAR BAZAR, BHIWANI. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2, BHIWANI. 2, BHIWANI. 2, BHIWANI. 2, BHIWANI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR