M/s. Dev Constructions, Dehradun V. Addl. CIT, Dehradun

ITA 4137/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9868 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 24-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B S RAJPUROHIT

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH B: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 4137/DEL/2015 A.Y.: 2010-11 M/S DEV COSNTRUCTIONS, VS. ADDL. COMMISSIONER O F INCOME 74, DEVLOK COLONY, TAX, RANGE-1, DEHRADUN DEHRADUN 248001 (PAN: AAGFD4912J) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. B.S. RAJPUROHIT, SR. DR. O R D E R PER H.S. SIDHU, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 26.3.2015 OF THE LD. CIT(A), DEHRADUN PERTAINING TO ASSESSMENT YEAR 2010-11. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING FOR TODAY I.E. 04.12.2018 AT THE ADDRESS MENTIONED IN F ORM NO. 36 VIDE COLUMN NO. 10. 3. ON 04.12.2018, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT OR NOR FILED THE FRESH ADDRESS BEFORE THE TRIBUNAL, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WO ULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS . IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. PAGE 2 OF 3 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 FURTHER FIND THAT THE APPEAL FILED BY THE ASSESSEE IS BARRED BY 16 DAYS AND AT THE TIME OF FILING THE APPEAL THE DEFEC T NOTICE WAS ISSUED. BUT TILL DATE NO APPLICATION FOR CONDONATION OF DE LAY HAS BEEN FILED. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND RECTIFY THE DEFECT AS AF ORESAID AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLE D FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 04-12-2018. SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:04/12/2018 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