M/s. Shree Ram Export Import, Delhi V. ACIT, New Delhi

ITA 2654/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7148 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 14-09-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 05-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMAN JANYULU

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-3: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 2654/DEL/2015 A.Y. : 2001-02 M/S SHREE RAM EXPORT IMPORT, VS. ACIT, CIRCLE 27(1 ), C/O RAVI RAMESH & ASSOCIATES, NEW DELHI 26/36, EAST PATEL NAGAR, NEW DELHI 110 008 (PAN: AADPT6360P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. B. RAMAN JANYULU, SR. DR DATE OF HEARING : 14-09-2016 DATE OF ORDER : 14-09-2016 O R D E R PER H.S. SIDHU, JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 11.9.2013 OF THE LD. CIT(A)-XXIV, NEW DELH I RELEVANT TO ASSESSMENT YEAR 2001-02. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR TODAY I.E. 14.09.2016 AT THE ADDRE SS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10, BUT NEITHER THE ASSES SEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALS O NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL, THEREFO RE, IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOULD BE SERV ED TO SEND THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. EVEN OT HERWISE, THE PRESENT APPEAL IS TIME BARRED BY 527 DAYS WHICH HAS N OT BEEN CONDONED BY THE BENCH TILL DATE. 3. 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 PAGE 2 OF 2 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 DISM ISS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 14-09-2016. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:14/9/2016 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