Shahi Export House, New Delhi V. ACIT, New Delhi

ITA 441/DEL/2010

• Counselvise Citation: 44120114 RSA 2010
• Duration Of Justice: 4 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-10-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 01-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY

Judgement Text

ITA NO . 441 /D EL/ 201 0 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 . 441/ DEL/ 201 0 A.Y. : 2001 - 02 SHAHI EXPORTS HOUSE, 3262, RANJIT NAGAR, NEW DELHI 110 008 (PAN: AACFS6397L) VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 31(1) NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. VIKRAM SAHAY, SR. D.R. DATE OF HEARING: 30 . 10 .2014 DATE OF ORDER : 30 . 10 .2014 ORDER PER H.S. SIDHU : JM TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23 . 11 . 20 09 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS - XXVI), NEW DELHI FOR THE ASSTT. YEAR 2001 - 02 . 2. AS PER RECORD, THE AFORESAID APPEAL HA S BEEN FILED ON 1.2.2010 WHICH CAME UP FOR HEARING BEFORE THE TRIBUNAL MANY TIMES AND ADJOURNMENTS FROM TIME TO TIME WERE TAKEN . THE NOTICE OF HEARING IN TH IS CAS E WAS SENT TO THE ASSESSEE BY REGD. AD POST FOR TODAY I.E. 30 . 10 .2014 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 WHILE FILING THE APPEAL BEFORE THE TRIBUNAL. 3. ON 30 .10.2014 , NEITHER THE ASSESSEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION ITA NO . 441 /D EL/ 201 0 2 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 DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT TH IS APPEAL 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 APPEAL. 5 . AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 6 . ORDER PRONOUNCED IN THE OP EN COURT SOON AFTER CONCLUSION OF HEARING ON 30 TH OCTOBER, 2014. SD/ - SD/ - [ T.S. KAPOOR ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATGE: 30 - 10 - 2014 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