M/s. Baliyali Shiva Coop L/C Society Ltd., New Delhi V. ITO, Bhiwani

ITA 4096/DEL/2014

• Counselvise Citation: 409620114 RSA 2014
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 31-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO . 4 096 /D EL/ 20 1 4 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 2 , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO . 4 096 /DEL/20 1 4 A.Y. : 20 0 8 - 09 THE BALIYALI SHIVA COOP. L/C SOCIETY LTD., C/O SH. US AGGARWAL, ADVOCATE, FLAT NO. 505, MAITRI APPTS, SECTOR - 9, OP. METRO PILLAR NO. 411, ROHINI, DELHI 110 085 (PAN : AAAAT7960R) VS . INCOME TAX OFFICER, WARD - 2 BHIWANI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SUJIT KUMAR, SR. DR DATE OF HEARING: 31 . 0 8 .201 5 DATE OF ORDER : 0 1 . 0 9 .201 5 ORDER PER H.S. SIDHU : JM TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER DATED 07 . 5 . 20 1 4 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) , ROHTAK FOR THE ASSTT. YEAR 20 08 - 09 . 2. THE AFORESAID APPEAL EARLIER CAME UP FOR HEARING ON 31.7.2015 AND ON THE WRITTEN REQUEST OF THE ASSESSEE S COUNSEL THE CASE WAS ADJOURNED BY THE BENCH FOR 31.8.2015. BOTH THE PARTIES WERE INFORMED IN THE COURT AND LD. COUNSEL OF THE ASSESSEE HAS NOTED DOWN THE NEXT DATE OF HEARING. 3 . ON 31 .0 8 .201 5 , NEITHER THE ASSESSEE NOR HIS 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. 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 ITA NO . 4 096 /D EL/ 20 1 4 2 DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT TH IS APPEAL AS UNADMITTED AND DISMISS THE SAME. I WOULD 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 APPEAL. 5 . AS A RESULT, THE A PPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 0 1 . 0 9 .2015 . SD / - [ H.S. SIDHU ] JUDICIAL MEMBER SR BHATNAGAR DATE: 0 1 . 0 9 .2015 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES