Income Tax Appellate Tribunal - Delhi
Holcim (India) Pvt. Ltd., New Delhi vs Assessee on 1 March, 2016
ITA NO. 1647/Del/2014
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "C", NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
I.T.A. No. 1647/DEL/2014
A.Y. : 2009-10
M/S HOLCIM (INDIA) PVT. LTD., VS DCIT, CIRCLE 12(1),
RD NEW DELHI
SUITE 304, 3 FLOOR, DLF,
SAKET, A-1, SAKET COURTS,
NEW DELHI - 17
(PAN: AABCH3635C)
(APPELLANT) (RESPONDENT)
Assessee by : None
Department by : Sh. Shravan Gotru, Sr. DR
Date of Hearing: 29.02.2016
Date of Order : 01-03-2016
ORDER
PER H.S. SIDHU : JM This appeal is filed by the Assessee is directed against the Order dated 3.9.2012 of the Ld. CIT(A)-XV, New Delhi relevant to assessment year 2009-10.
2. In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 29.02.2016 at the address mentioned in Form No. 36 vide Column No. 10.
3. On 29.02.2016, 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 Hon'ble Madhya Pradesh High Court's decision in Estate of Late Tukojirao Holkar vs. 1 ITA NO. 1647/Del/2014 CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We may 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.
6. Order pronounced in the Open Court on 01-03-2016.
SD/- SD/-
[PRASHANT MAHARISHI] [H.S. SIDHU]
ACCOUNTANT MEMBER JUDICIAL MEMBER
"SRBHATNAGAR"
Date: 01-03-2016
Copy forwarded to: -
1. Appellant -
2. Respondent -
3. CIT
4. CIT (A)
5. DR, ITAT
TRUE COPY
By Order,
Assistant Registrar,
ITAT, Delhi Benches
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