M/s Felex Enterprises Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2746/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3349 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 13-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NOS. 2746, 2747, 2748, 2750 & 2751/DEL/2016 A.YRS.: 2005-06, 2006-07, 2007-08, 2010-11 & 2011- 12 M/S FELEX ENTERPRISES PVT. LTD., VS. DCIT, CENTRAL CIRCLE-08, (NOW MERGED WITH SEMINARY ARA CENTRE, TIE-UP PRIVATE LIMITED) JHANDEWALAN EXTN., 108, ANSAL BHAWAN, NEW DELHI 110 055 16, KG MARG, NEW DELHI 110 001 (PAN: AAACF0069K) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMT. APARNA KARAN, CIT(DR) O R D E R PER H.S. SIDHU, JM THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE ARE D IRECTED AGAINST THE COMMON ORDER DATED 29.1.2016 OF THE LD. C IT(A)-2, NEW DELHI RELEVANT TO ASSESSMENT YEAR 2005-06 TO 2007-0 8 & 2010-11 TO 2011-12. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSE SSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 21.11.2017 AT THE AD DRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 21.11.2017, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SEND THE NOTICE AGAIN AND AGAIN T O THE ASSESSEE. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTION OF ITS APPEALS. PAGE 2 OF 2 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 THIS APPEAL AS UNADMITTED AND DISM ISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE 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 APPEALS. 5. IN THE RESULT, ALL 05 APPEALS OF THE ASSESSEE AR E DISMISSED IN LIMINE. ORDER PRONOUNCED ON 21-11-2017. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:21/11/2017 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