Conventional Fastners, Haridwar V. ITO, Haridwar

ITA 6686/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4302 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 17-12-2015
• 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 T.S. KAPOOR, ACCOUNTANT MEMBER ITA NOS. 407/DEL/2014 & 6686/DEL/2015 A.YRS.: 2010-11 & 2012-13 M/S CONVENTIONAL FASTNERS, VS. ITO, WARD-1, C/O SH. RANVEER SHARMA, HARIDWAR (UK) ADVOCATE, 1 ST FLOOR, SHRI GANESH COMPLEX, RANIPURE MORE, HARIDWAR (UK) 249401 (PAN: AAFFC8403N) (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 AGAI NST THE SEPARATE ORDERS DATED 13.12.2011 & 12.10.2015 OF THE LD. CIT(A )-XIII, NEW DELHI AND LD. CIT(A), DEHRADUN RESPECTIVELY RELEVANT TO ASSESSMENT YEARS 2010-11 & 2012-13 . 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSE SSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 02.01.2018 A T THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 02.01.2018, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGA IN AND AGAIN TO PAGE 2 OF 3 THE ASSESSEE. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEALS. 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 ON 02-01-2018. SD/- SD/- [T.S. KAPOOR] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:02/01/2018 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