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Income Tax Appellate Tribunal - Delhi

Aasheesh Securities Ltd., Delhi vs Dcit, New Delhi on 30 August, 2017

           IN THE INCOME TAX APPELLATE TRIBUNAL
                 DELHI BENCH "A", NEW DELHI
        BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
                             AND
        SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

                          IT(SS)A No.21/Del/2014
                   Block Period : 02.01.1995 to 15.12.1999
Aasheesh Securities Ltd.,                      DCIT, Central Circle-17,
G- 55, 2nd Floor, Laxmi Nagar,                 New Delhi.
                                         Vs.
Vikas Marg, Delhi.

PAN : AABCA5076A
    (Appellant)                                   (Respondent)

      Assessee by                    :         None
      Department by                  :         Shri R. C. Danday, Sr.DR
      Date of hearing                :         30-08-2017
      Date of pronouncement          :         30-08-2017

                                 ORDER

PER R. K. PANDA, AM :

This appeal filed by the assessee is directed against the order dated 31.01.2014 of CIT(A)-II, New Delhi relating to Block Period 02.01.1995 to 15.12.1999.

2. This appeal was initially fixed for hearing on 01.08.2016. Since none appeared on that date the appeal was fixed for hearing on 31.10.2016 by issuing fresh notice through RPAD. Since the Bench did not function on that date the case was adjourned to 11.01.2017. Since nobody appeared on that day again notice was issued through RPAD fixing the appeal for hearing on 21.03.2017. However, the Bench did not function on that date and the case was adjourned to 14.06.2017. Since nobody appeared on 14.06.2017 the case was again adjourned to 30.08.2017 by issuing of fresh notice through RPAD. However, on 30.08.2017 when the name of the assessee was called none appeared on 2 IT(SS)A No.21/Del/2014 behalf of the assessee nor any petition seeking adjournment of the case has been filed. This type of attitude on the part of the assessee shows that the assessee is not interested in prosecuting the appeal filed by the Director of the assessee company. Therefore, following the decision of the Tribunal in the case of Multiplan (India) Ltd. reported in 38 ITD 320 and the decision of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar reported in 223 ITR 480 (MP), the appeal filed by the assessee is dismissed in-limine. However, if the assessee through proper application can justify such non- appearance on the date of hearing, the Tribunal may at its discretion recall the order.

3. In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court at the time of hearing itself on this 30th day of August, 2017.

               Sd/-                                              Sd/-
     (SUDHANSHU SRIVASTAVA)                               (R. K. PANDA)
        JUDICIAL MEMBER                               ACCOUNTANT MEMBER
Dated: 30-08-2017.
Sujeet
Copy of order to: -
         1)     The   Appellant
         2)     The   Respondent
         3)     The   CIT
         4)     The   CIT(A)
         5)     The   DR, I.T.A.T., New Delhi
                                                                   By Order
//True Copy//
                                                             Assistant Registrar
                                                             ITAT, New Delhi