Mr. Squad Communications (P) Ltd., New Delhi V. DCIT, New Delhi

ITA 323/DEL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3596 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 25-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 17-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NOS. 4650/DEL/2012 & 323 & 324/DEL/2013 A.YRS.: 2007-08 & 2008-09 & 2009-10 M/S SQUAD COMMUNICATIONS (P) LTD. VS. ACIT, CENTRAL C IRCLE-5 68, PASCHIMI MARG, NEW DELHI VASANT VIHAR, ARA CENTRE, JHANDEWALAN NEW DELHI 110 057 NEW DELHI (PAN: AAICS2564N) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. N.K. BANSAL, SR. DR O R D E R PER H.S. SIDHU, JM THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGA INST THE SEPARATE ORDERS OF THE LD. CIT(A)-XXXI, NEW DELHI REL EVANT TO ASSESSMENT YEAR 2007-08 TO 2009-10. SINCE THE ISSUE S INVOLVED IN THESE APPEALS WERE SIMILAR AND IDENTICAL, HENCE, THE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COM MON ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 2. IN THIS CASES THE NOTICES WERE SENT TO THE ASSES SEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 25.04.2017 AT THE AD DRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 25.04.2017, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGA IN AND AGAIN TO PAGE 2 OF 2 THE ASSESSEE. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS 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 THESE APPEALS AS UNADMITTED AND DI SMISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BE NCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE O F ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, ALL THE 03 APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 25-04-2017. SD/- SD/- [ANADEE NATH MISSHRA] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:25/04/2017 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