M/s. HBN Insurance Agencies (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 3783/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6523 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 08-03-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 27-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SAROHA

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NOS. 3783 & 3784/DEL/2014 A.YRS. : 2005-06 & 2006-07 M/S HBN INSURANCE AGENCIES (P) LTD., VS. ACIT, CC-4, B-53, B-1, COMMUNITY CENTRE, NEW DELHI JANAK PURI, NEW DELHI 110 058 (PAN:AABCH4386E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. A.K. SAROHA, CIT(DR) ORDER PER H.S. SIDHU, JM THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGA INST THE COMMON ORDER DATED 23.12.2013 OF THE LD. CIT(A)-XXXI II, NEW DELHI RELEVANT TO ASSESSMENT YEARS 2005-06 & 2006-07. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSE SSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 08.03.2017 A T THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 WHICH W ERE RETURNED BACK WITH POSTAL REMARKS LEFT. 3. THEREFORE, ON 04.01.2017, NEITHER THE ASSESSEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALS O NOT FILED ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE AND NOR FILED ANY FRESH ADDRESS BEFORE THE TRIBUNAL, HENCE, WE ARE OF THE VI EW THAT NO USEFUL PAGE 2 OF 3 PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGAIN AN D AGAIN TO 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 D ISMISS 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, BOTH THE APPEALS OF THE ASSESSEE A RE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 08-03-2017. SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:08/03/2017 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 PAGE 3 OF 3