Sehgal Textiles, Rewari V. ITO, Rewari

ITA 4443/DEL/2014

• Counselvise Citation: 444320114 RSA 2014
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 12-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL

Judgement Text

ITA NO . 4 443 /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 . 4 443 /DEL/20 1 4 A.Y. : 20 10 - 11 SEHGAL TEXTILES, BAJAJA BAZAR OLD ANAJ MANDI, REWARI (PAN: AALFS2012B) VS . INCOME TAX OFFICER, WARD - 1, REWARI AAYAKAR BHAWAN, MODEL TOWN, REWARI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. ROBIN RAWAL, SR. DR DATE OF HEARING: 0 9 . 0 7 .201 5 DATE OF ORDER : 0 9 . 0 7 .201 5 ORDER PER H.S. SIDHU : JM TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER DATED 1 5 . 6 . 20 1 4 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) , ROHTAK FOR THE ASSTT. YEAR 20 10 - 11 . 2. IN THIS CASE THE NOTICE WAS SENT TO THE A SSESSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 0 9 . 0 7 .201 5 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 . I HAVE PERUSED THE RECORDS AND FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH ADDRESS FOR CORRESPONDENCE. IN MY CONSIDERED OPINION, NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. 3 . ON 0 9 .0 7 .201 5 , 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. 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 . 4 443 /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 9 .0 7 .2015 . SD/ - [ H.S. SIDHU ] JUDICIAL MEMBER SR BHATNAGAR DATE: 0 9 . 0 7 .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