M/s. Almora Zila Sehkari Bank Ltd., Almora V. DCIT, Nainital

ITA 6535/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4245 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R C DANDAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 6535/DEL/2014 ASSTT. YEAR : 2011-12 ALMORA ZILA SEHKARI BANK LTD. MALL ROAD ALMORA VS DCIT NAINITAL (APPELLANT) (RESPONDENT) PAN NO. AAALA0018J ASSESSEE BY : NONE REVENUE BY : SH. R.C.DANDAY, S R. DR DATE OF HEARING : 26.09.2017 DATE OF PRONOUNCEMEN T : 26. 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 16 TH OCTOBER, 2014 OF THE CIT(A)-II DEHRADUN RELATING T O ASSESSMENT YEAR, 2011-12. 2. THIS CASE WAS FIXED FOR HEARING FOR THE FIRST T IME ON 7 TH AUGUST, 2017 HOWEVER, DUE TO NON-APPEARANCE BY THE ASSESSEE ON THE SAME DATE. THE CASE WAS AGAIN FIXED FOR HEARING ON 26 TH SEPTEMBER, 2017 BY ISSUING FRESH NOTICE TO RPAD. ALTHOUGH SUCH NOTICE WAS DULY SERVED OF THE ASSESSEE, HOWEVER, THERE WAS NON-APPE ARANCE BY THE ASSESSEE, WHEN THE NAME OF ASSESSEE WAS CALLED. THI S TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT IN TERESTED IN ITA NO. 6535/DEL/2014 (ALMORA ZILA SEHKARI BANK LTD.) 2 PROSECUTING THE APPEAL FILED BY IT. THEREFORE, FOLL OWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULT IPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF HON BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & AN OTHER REPORTED IN 118 ITR 461, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE ASSESSED, THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON- APPEARANCE, THE TRIBUNAL MAY AT ITS DISCRETION REC ALL THE ORDER. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISSED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 26.09.2017) SD/- SD/- (SUCHITRA KAMBLE) (R.K.PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO. 6535/DEL/2014 (ALMORA ZILA SEHKARI BANK LTD.) 3 DATE INITIAL 1. DRAFT DICTATED ON 26/09/2017 2. DRAFT PLACED BEFORE AUTHOR 26/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 26/09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.