SAG New Look, Moradabad V. ACIT, Moradabad

ITA 3972/DEL/2011

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7387 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 29-10-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 01-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR

Judgement Text

ITA NO S. 3971 - 3972 /D EL/ 2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SHRI H.S. SIDHU , JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO S. 3971 & 3972 /DEL/ 2011 A.Y RS . : 2007 - 08 & 2008 - 09 SAG NEW LOOK, TAVELA STREET, MORADABAD (PAN: AANFS2300L) VS. ACIT, RANGE - II, MORADABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. BRR KUMAR, SR. D.R. DATE OF HEARING: 2 9 . 10 .2014 DATE OF ORDER : 2 9 . 10 .2014 ORDER PER BENCH TH ESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S BOTH DATED 23 . 5 . 2011 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS), BAREILLY FOR THE ASSTT. YEARS 2007 - 08 & 2008 - 09. 2. AS PER RECORD, THE AFORESAID APPEALS HAVE BEEN FILED ON 1.9.2011 WHICH CAME UP FOR HEARING BEFORE THE TRIBUNAL MANY TIMES AND ADJOURNMENTS FROM TIME TO TIME WERE TAKEN . THE NOTICE OF HEARING IN TH ESE CASE S WAS SENT TO THE ASSESSEE BY REGD. AD POST FOR TODAY I.E. 29 . 10 .2014 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 WHILE FILING THE APPEAL BEFORE THE TRIBUNAL. 3. ON 2 9.10.2014 , NEITHER THE ASSESSEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL S . ITA NO S. 3971 - 3972 /D EL/ 2011 2 4 . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HON BLE MADHYA PRADESH HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT TH ESE APPEAL S AS UNADMITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEALS. 5 . AS A RESULT, BOTH THE APPEAL S OF THE ASSESSEE ARE DISMISSED IN LIMINE. 6 . ORDER PRONOUNCED IN THE OPEN COURT SOON AFTER CONCLUSION OF HEARING ON 29 TH OCTOBER, 2014. SD/ - SD/ - [ T.S. KAPOOR ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER 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