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Income Tax Appellate Tribunal - Delhi

Sh. Rajesh Kumar, New Delhi vs Dcit, New Delhi on 11 April, 2017

                IN THE INCOME TAX APPELATE TRIBUNAL

                     DELHI BENCH "F": NEW DELHI

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


                     IT(SS)A No. 33/Del/2014
                BLOCK PERIOD : 1.4.1996 TO 18.12.2002

SH. RAJESH KUMAR,                         VS.   DY. CIT, CC-18,
846, JOSHI LANE,                                NEW DELHI
KAROL BAGH,
NEW DELHI
(PAN: AAHPK7644K)

(Appellant)                                     (Respondent)

                Assessee by   : None
                Department by : Sh. F.R. Meena, Sr. DR

                                 ORDER
PER H.S. SIDHU, JM

This appeal filed by the Assessee is directed against the Order dated 30.1.2014 of the Ld. CIT(A)-XII, New Delhi relevant to Block Period 1.4.1996 to 18.12.2002.

2. In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 11.04.2017 at the address mentioned in Form No. 36 vide Column No. 10.

3. On 11.04.2017, neither the assessee nor its 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 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), 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. This appeal is time barred by 43 days and the said delay has not been condoned by the Bench till date.

5. In the result, the Appeal of the assessee is dismissed in limine.

Order pronounced in the Open Court on 11-04-2017.

                  SD/-                                             SD/-

     [PRASHANT MAHARISHI]                                   [H.S. SIDHU]
      ACCOUNTANT MEMBER                                  JUDICIAL MEMBER



Date:11/04/2017

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