Saraya Industries Ltd., New Delhi V. DCIT, New Delhi

ITA 4692/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7003 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 27-04-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 31-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANIMA BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NOS. 1310 TO 1312/DEL/2012 (A.YRS. 2000-01 TO 2002-03) AND ITA NOS. 1537 TO 1539/DEL/2012 (A.YRS. 2003-04 TO 2005-06) AND ITA NOS. 4692/DEL/2012 (A.Y. 2006-07) M/S SARAYA INDUSTRIES LTD., 309, D-2, SOUTHERN PARK, SAKET PLACE, NEW DELHI 110 017 (PAN: AAACS0205Q) VS DCIT, CENTRAL CIRCLE - 19, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MRS. ANIMA BARNWAL, SR. DR DATE OF HEARING: 28.06.2016 DATE OF ORDER : 01-07-2016 ORDER PER BENCH THESE 7 APPEALS ARE FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-XXXIII, NEW DE LHI RELEVANT TO ASSESSMENT YEARS 2000-01 TO 2006-07. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSESS EE FOR HEARING BY REGD. AD POST FOR 28.06.2016 AT THE ADDR ESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 28.06.2016, NEITHER THE ASSESSEE NOR ITS AUTHORI SED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED T HAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEALS. 2 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INC LUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THESE APPEALS AS UNAD MITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY THAT SUBSE QUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PUR POSE OF ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, ALL THE 7 APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 01-07-2016 . SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 01-07-2016 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 3