M/s Shamli Paper Mills Ltd., Shamli V. Dy.CIT, Muzaffarnagar

ITA 5733/DEL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6843 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 13-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO.:- 5733/DEL/2015 ASSESSMENT YEAR: 2007-08 O R D E R PER AMIT SHUKLA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(APPEALS) MUZAFFARNAGAR VIDE ORDER DATED 29.07.2015 PERTAINING TO ASSESSMENT YEAR 2007-08. 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 29.4.2019 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE SHAMLI PAPER MILLS LTD., SUBHASH CHOWK, SHAMLI (U.P) PAN AAECS3641L VS. DCIT, CIRCLE-1, AAYAKAR BHAWAN, MEERUT ROAD, MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI SURENDER PAL , SR. DR DATE OF HEARING 29/04 /201 9 DATE OF PRONOUNCEMENT 29/04 /201 9 2 COLMUN NO. 10 WHEREIN THE ASSESSEE IS REQUIRED TO INDICATE THE ADDRESS AT WHICH NOTICES ARE BE SENT. 3. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE ON EARLIER OCCASION DATE WAS NOTED BY THE AR. THE APPEAL WAS PASSED OVER, BUT DESPITE THE SAME, IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. 3. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF HEARING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHER ANYONE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. FROM THE ABOVE IT IS EVIDENT THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF APPEAL. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3 THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 29 TH APRIL, 2019. SD/- SD/- (L.P. SAHU) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/04/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI