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M/s. Enabling Dimensions India Pvt. Ltd., New Delhi v. Ito, New Delhi

M/s. Enabling Dimensions India Pvt. Ltd., New Delhi v. Ito, New Delhi

(Income Tax Appellate Tribunal, Delhi)

Income Tax Appeal No. 5044/Del/2014 | 22-08-2016

PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 02.6.2014 of the Ld. CIT(A)-XIII, New Delhi relevant to assessment year 2008-09.

2. In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 22.08.2016 at the address mentioned in Form No. 36 vide Column No. 10.

3. On 22.08.2016, neither the assessee nor its Authorised Representative attended the hearing and also not filed any application for adjournment. It is thus inferred that the assessee is not interested in prosecution of its appeal.

4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Honble Madhya Pradesh High Courts decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I Page 2 of 2 would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal.

5. In the result, the Appeal of the assessee is dismissed in limine. Order pronounced in the Open Court on 22-08-2016. Sd/- [H.S. SIDHU] JUDICIAL MEMBER Date:22/8/2016 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

Advocate List
Bench
  • SHRI H.S. SIDHU, JUDICIAL MEMBER
Eq Citations
  • LQ/ITAT/2016/11263
Head Note

Income Tax Act, 1961 — Sch. IV — Appeal before ITAT — Non-prosecution of appeal — Consequences — Held, assessee not interested in prosecution of appeal — Appeal treated as unadmitted and dismissed — However, clarified that subsequently if assessee explains reasons for non appearance and if Bench is so satisfied, matter may be recalled for purpose of adjudication of appeal — ITAT Rules — R. 19(2)