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Income Tax Appellate Tribunal - Delhi

Sunita Chaudhary, New Delhi vs Ito, New Delhi on 4 May, 2017

                IN THE INCOME TAX APPELATE TRIBUNAL

                     DELHI BENCH "G": NEW DELHI

              BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
                                  AND
          SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER


                       ITA No. 3894/Del/2014
                            A.Y.: 2006-07

MRS. SUNITA CHAUDHARY,                        VS.   ITO, WARD 23(3),
C-20, DUGGAL COLONY,                                New Delhi
DEVLI ROAD,
NEW DELHI - 110 062
 (PAN: AEOPC8247H)

(Appellant)                                   (Respondent)

                Assessee by   : None
                Department by : Sh. N.K. Bansal, Sr. DR

                                 ORDER
PER H.S. SIDHU, JM

This appeal filed by the Assessee is directed against the Order dated 27.3.2014 of the Ld. CIT(A)-XXXII, New Delhi relevant to assessment year 2006-07.

2. In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 04.05.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3. On 04.05.2017, neither the assessee nor her Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee, hence, we are of the view that no useful purpose would be served to serve the notice again and again to the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of her 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. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We 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 on 04-05-2017.

              Sd/-                                              Sd/-
     [PRASHANT MAHARISHI]                                 [H.S. SIDHU]
      ACCOUNTANT MEMBER                                JUDICIAL MEMBER



Date:04/05/2017

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 Page 2 of 2