Income Tax Appellate Tribunal - Delhi
M/S. Triple S Stock & Shares (P) Ltd., ... vs Ito, New Delhi on 19 July, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH 'D' : NEW DELHI)
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
and
SHRI KULDIP SINGH, JUDICIAL MEMBER
ITA No.3523/Del./2014
(ASSESSMENT YEAR : 2006-07)
M/s. Triple S Stock & Shares vs. ITO, Ward 16 (4),
(P) Limited, New Delhi.
Flat No.259, Sector 3,
Pocket D-17, Rohini,
Delhi - 110 085.
(PAN : AABCT5743K)
(APPELLANT) (RESPONDENT)
ASSESSEE BY : None
REVENUE BY : Shri Amit Jain, Senior DR
Date of Hearing : 19.07.2018
Date of Order : 19.07.2018
ORDER
PER KULDIP SINGH, JUDICIAL MEMBER :
The appellant, M/s. Triple S Stock & Shares (P) Limited, by filing the present appeal, sought to set aside the impugned order dated 20.03.2014 passed by Ld. CIT (A)-XXXII, New Delhi qua the assessment year 2006-07.
2. In the aforesaid appeal, on the last date of hearing i.e. 08.01.2018, the case was adjourned to 16.04.2018 on the written request of the assessee. On 16.04.2018, the case was adjourned to 2 ITA No.3523/Del./2014 19.07.2018 as the Bench was not functioning. The notice for the next date of hearing i.e. 19.07.2018 was also sent through post but the assessee has not preferred to put in his appearance himself or through his authorized representative nor sent any request for adjournment. So, it is apparent on record that the appellant is not interested in prosecution of the present appeal.
3. Keeping in view the legal position that mere issuance of notice does not amount to admission of appeal and this issue has been squarely decided by ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the present appeal is hereby dismissed for want of prosecution with liberty to the assessee to file an application to recall the order subject to demonstrate that he was prevented by sufficient cause from putting his appearance at the time of hearing.
5. In view of above, appeal filed by assessee is dismissed as unadmitted.
Order pronounced in open court on this 19th day of July, 2018.
Sd/- sd/-
(N.K. BILLAIYA) (KULDIP SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated the 19th day of July, 2018
TS
3 ITA No.3523/Del./2014
Copy forwarded to:
1.Appellant
2.Respondent
3.CIT
4.CIT(A)-XXXII, New Delhi.
5.CIT(ITAT), New Delhi.
AR, ITAT
NEW DELHI.