M/s. Surya Food & Agro Ltd., New Delhi V. DCIT, New Delhi

ITA 6113/DEL/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4607 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 11-04-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 12-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KOUSHLENDRA TIWARI

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 6113/DEL/2013 A.Y.: 2007-08 SURYA FOOD & AGRO LTD. VS. DCIT, CIRCLE-9(1), N EW DELHI 2 ND FLOOR, 19, DDA COMMERCIAL COMPLEX, MADANGIR, NEW DELHI (PAN: AAACS3026P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. KOUSHLENDRA TIWARI, SR. DR O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 12.8.2013 OF THE LD. CIT(A)-XII, NEW DELHI RE LEVANT TO ASSESSMENT YEAR 2007-08. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR TODAY I.E. 19.09.2017 AT THE ADDRE SS MENTIONED IN FORM NO. 36. 3. ON 19.09.2017, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FIL ED ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SEND THE NOTICE A GAIN AND AGAIN TO THE ASSESSEE. IN VIEW OF ABOVE, IT IS THUS INFERRE D THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN PAGE 2 OF 3 INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITTED AND DI SMISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE A SSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO S ATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATI ON OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 19-09-2017. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:19/09/2017 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