M/s. Malani Exim International, Delhi V. ACIT, New Delhi

ITA 797/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6563 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-02-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 15-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BEDOBINA CHAUDHURI

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NOS. 797 & 799/DEL/2016 A.YRS. : 2006-07 & 2009-10 M/S MALANI EXIM INTERNATIONAL, VS. ASSTT. CIT, CI RCLE-20(1), 5-A, GANPATI COTTAGE, I-A, [NOW : CIRCLE 36(1), COURT ROAD, OLD POLICE LANE, NEW DLEHI DELHI 110 054 CIVIC CENTRE, S.P. MUKHERJEE MARG, NEW DELHI - 110 002 (PAN:AALFM3204D) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. BEDOBINA CHAUDHURI, SR. DR O R D E R THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE SEPARATE ORDERS BOTH DATED 16.12.2015 OF THE LD. CIT( A)-12, NEW DELHI RELEVANT TO ASSESSMENT YEARS 2006-07 & 2009-1 0. 2. IN THESE CASES THE NOTICES WERE SENT TO THE ASSE SSEE FOR HEARING BY REGD. AD POST FOR 16.02.2017 AT THE ADDRESS MENTIO NED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 16.02.2017, NEITHER THE ASSESSEE NOR ITS AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGA IN AND AGAIN TO 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 PAGE 2 OF 2 COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THESE APPEALS AS UNADMITTED AND DI SMISS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASS ESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, 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 IN THE OPEN COURT ON 16-02-2017. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:16/02/2017 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