Income Tax Appellate Tribunal - Delhi
Building Materials & Technology ... vs Ito(E), Trust Ward- Iii, New Delhi on 3 January, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "SMC", NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
ITA Nos.3845 & 3846/Del/2017
Assessment Years : 2006-07 & 2007-08
Building Materials & Technology ITO (E), Trust Ward- III,
Promotion Council, New Delhi.
Core 5A, 1st Floor,
Vs.
India Habitat Centre, Lodhi Road,
New Delhi.
PAN : AAATB0304Q
(Appellant) (Respondent)
Assessee by : None
Department by : Shri Arun Kumar Yadav, Sr.DR
Date of hearing : 03-01-2018
Date of pronouncement : 03-01-2018
ORDER
PER R. K. PANDA, AM :
The above two appeals filed by the assessee are directed against the separate orders dated 01.03.2017 of CIT(A)- 40, Delhi relating to assessment years 2006-07 and 2007-08 respectively.
2. A perusal of the order-sheet entry shows that the assessee is not appearing before the Tribunal despite service of notice. The case was first fixed for hearing on 09.10.2017 and since none appeared on that date the case was adjourned to 21.11.2017. Since nobody appeared on that date, the case was again adjourned to 03.01.2018. However, when the name of the assessee was called today none appeared on behalf of the assessee nor any petition seeking 2 ITA Nos.3845 & 3846/Del/2017 adjournment of the case was filed. This type of attitude on the part of the assessee shows that the assessee is not interested in prosecuting the appeals filed by it. Therefore, following the decision of the Tribunal in the case of Multiplan (India) (P) Ltd. reported in 38 ITD 320 and the decision of the Hon'ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar reported in 223 ITR 480 (MP), the appeals filed by the assessee are dismissed in-limine. However, if the assessee through proper application can satisfy the Bench for such non- appearance on the date of hearing, the Tribunal may at its discretion recall the order.
3. In the result, both the appeals filed by the assessee are dismissed.
Order pronounced in the open Court at the time of hearing itself i.e. on this 03rd January, 2018.
Sd/-
(R. K. PANDA) ACCOUNTANT MEMBER Dated: 03-01-2018.
Sujeet Copy of order to: -
1) The Appellant
2) The Respondent
3) The CIT
4) The CIT(A)
5) The DR, I.T.A.T., New Delhi
By Order
//True Copy//
Assistant Registrar
ITAT, New Delhi