Cemenet Corporation of India Ltd., New Delhi V. ACIT, New Delhi

ITA 5602/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3818 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 28-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

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 PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NOS. 5602 & 5603/DEL/2016 A.YRS.: 2011-12 & 2012-13 M/S CEMENT CORPORATION OF INDIA LTD., VS. ACIT, CI RCLE 5(2), CORE-5, SCOPE COMPLEX, ROOM NO. G22C, 7, LODHI ROAD, C.R. BLDG., NEW DELHI 110 003 I.P. ESTATE, (PAN: AAACC0949B) NEW DELHI 2 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. ASHIMA NEB, SR. DR O R D E R PER H.S. SIDHU, JM THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGA INST THE RESPECTIVE ORDERS DATED 30.8.2016 & 29.7.2016 OF THE LD. CIT(A)-2, NEW DELHI RELEVANT TO ASSESSMENT YEARS 2011-12 & 20 12-13 RESPECTIVELY. 2. IN THESE CASES THE NOTICE WAS SENT TO THE ASSES SEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 24.01.2018 AT THE AD DRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 24.01.2018, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING; NOT FILED ANY A PPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, WE ARE OF THE V IEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGA IN AND AGAIN TO THE ASSESSEE. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS 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 THESE APPEALS AS UNADMITTED AND DI SMISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BE NCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE O F ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE A RE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 24-01-2018. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:24/01/2018 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