Caparo Engineering (I) Pvt. Ltd., New Delhi V. ACIT (OSD), New Delhi

ITA 6702/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3923 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 09-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH I-2: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NOS. 6702 & 6703/DEL/2014 A.YRS.: 2007-08 & 2008-09 CAPRO ENGINEERING (I) P. LTD., VS. ITO, WARD 3(2) , 1 ST FLOOR, NAURANG HOUSE, NEW DELHI 21, KASTURBA GANDHI MARG, NEW DELHI 110 001 (PAN: AABCC7862N) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. H.K. CHOUDHARY, CIT(DR) O R D E R PER H.S. SIDHU, JM THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE RESPECTIVE ORDERS BOTH DATED 12.09.2014 OF THE LD. CIT (A)-XX, NEW DELHI RELEVANT TO ASSESSMENT YEARS 2007-08 & 2008-0 9. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSE SSEE FOR HEARING BY REGD. AD POST FOR TODAY I.E. 24.10.2017 A T THE ADDRESS MENTIONED IN FORM NO. 36. 3. ON 24.10.2017, 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 T HE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SEND THE NOTICE AG AIN 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 2 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 OF ADJUDICATION OF THE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE A RE DISMISSED IN LIMINE. ORDER PRONOUNCED ON 24-10-2017. SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:24/10/2017 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