Income Tax Appellate Tribunal - Delhi
M/S. Ashirwad Steels & Alloys (Pvt ) Ltd, ... vs Addl. Cit, Muzaffarnagar on 18 April, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH 'A
'A' NEW DELHI
BEFORE : SHRI H.S.SIDHU,
H.S.SIDHU, JUDICIAL MEMBER &
SHRI L.P. SAHU, ACCOUNTANT MEMBER
ITA No. 4048/Del./2009
4048/Del./2009
Asstt. Year : 2000-
2000-01
Ashirwad Steels & Alloys (Pvt.) Ltd vs. Addl. CIT
328, Gaushala Nadi Road
Muzaffarnagar Muzaffarnagar
(PAN: AADCA4543J)
(Appellant) (Respondent)
Appellant by : None
Respondent by : Shri Ravi Kant Gupta, Sr. DR
Date of hearing : 18.04.2018
Date of pronouncement : 18.04.2018
ORDER
Per L.P. Sahu, Accountant Member:
This appeal filed by the assessee is directed against the order dated 12.06.2009 passed by learned CIT(A), Muzaffarnagar.
2. The notice for hearing on 18.04.2018 had been sent by the speed post on the given address by the assessee at serial no. 10 of Form No. 36 which has been returned unserved by the postal authority. At the time of hearing, no one was present on behalf of the assessee and no request for adjournment has also come on record. Therefore, it can be safely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 2 ITA No. 4048/Del./2009 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).
3. Before parting, we think it appropriate to add that in case the assessee is able to show reasonable cause for non-representation on the date of hearing, then it may, if so advised, pray for recall of this order and decision on merits.
4. In the result, the appeal of the assessee is dismissed.
Order is pronounced in the open court on 18.04.2018.
Sd/- Sd/-
(H.S.SIDHU)
H.S.SIDHU) (L.P. SAHU)
Judicial Member Accountant Member
Dated : 18.04.2018
*Binita*
Copy of order forwarded to:
(1) The appellant (2) The respondent
(3) Commissioner (4) CIT(A)
(5) Departmental Representative (6) Guard File
By order
Assistant. Registrar
Income Tax Appellate Tribunal
Delhi Benches, New Delhi
3 ITA No. 4048/Del./2009
Date Initial
1. Draft dictated on 18.04.2018 PS
2. Draft placed before author 18.04.2018 PS
3. Draft proposed & placed before the JM/AM
second member
4. Draft discussed/approved by Second JM/AM
Member.
5. Approved Draft comes to the Sr.PS/PS PS/PS
6. Kept for pronouncement on 18.04.2018 PS
7. File sent to the Bench Clerk 18.04.2018 PS
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.