Sh. Hiralal Rathi, New Delhi V. DCIT, New Delhi

ITA 5469/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4152 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 09-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN CHANDRA

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NOS. 5466 TO 5470/DEL/2014 A.YRS.: 2007-08 TO 2011-12 HIRALAL RATHI, VS. DCIT, CENTRAL CIRCLE-11, F-12 LADOSARAI, NEW DELHI OLD MB ROAD, ARA CENTRE, JHANDEWALAN NEW DELHI NEW DELHI (PAN: AHQPR2733N) (PAN: ADJPJ5609E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. NAVEEN CHANDRA, CIT(DR) O R D E R PER BENCH THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGA INST THE RESPECTIVE ORDERS OF THE LD. CIT(A)-XXXI, NEW DELHI RELEVANT TO ASSESSMENT YEARS 2007-08 TO 2011-12. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSE SSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 04.10.2017 A T THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 04.10.2017, NEITHER THE ASSESSEE NOR HIS AUTHORI SED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, WE ARE OF T HE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SEND THE NOTICE AG AIN AND AGAIN TO THE ASSESSEE. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEALS. 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 WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, ALL THE 05 APPEALS OF THE ASSESS EE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED ON 04-10-2017. SD/- SD/- [L.P. SAHU] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:04/10/2017 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