Income Tax Appellate Tribunal - Delhi
National Foundation Trust, New Delhi vs Ito(E), Ward- 2(4), New Delhi on 14 March, 2018
IN THE INCOME TAX APPELATE TRIBUNAL
DELHI BENCH "SMC": NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
ITA No. 6124/DEL/2017
A.Y.: 2014-15
NATIONAL FOUNDATION TRUST, VS. ITO(E), WARD 2(4),
G-36, JANGPURA EXTENSION, NEW DELHI
NEW DELHI - 110 014
(PAN: AAATN8356J)
(Appellant) (Respondent)
Assessee by : None
Department by : Sh. V.K. Jiwani, Sr. DR
ORDER
This appeal filed by the Assessee is directed against the Order dated 02.8.2017 of the Ld. CIT(A)-40, New Delhi relevant to assessment year 2014-15.
2. In this case the Notice was sent to the assessee for hearing for 14.03.2018 at the address mentioned in Form No. 36 vide Column No.
10.
3. On 14.03.2018, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment, hence, I am of the view that no useful purpose would be served to serve the notice again and again. In view of above, 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. CWT; 223 ITR 480 (MP), I treat this appeal as unadmitted and dismiss the same. I would like to clarify that subsequently if the assessee explains the Page 1 of 2 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 14-03-2018.
Sd/-
[H.S. SIDHU] JUDICIAL MEMBER Date: 14/03/2018 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