M/s. Improvement Trust, Hisar v. ITO (OSD), Hisar

ITA 3904/DEL/2016 | 2012-2013
Pronouncement Date: 17-10-2016 | Result: Dismissed

Appeal Details

RSA Number 390420114 RSA 2016
Assessee PAN AAATI3818E
Bench Delhi
Appeal Number ITA 3904/DEL/2016
Duration Of Justice 3 month(s) 13 day(s)
Appellant M/s. Improvement Trust, Hisar
Respondent ITO (OSD), Hisar
Appeal Type Income Tax Appeal
Pronouncement Date 17-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC 3
Tribunal Order Date 17-10-2016
Date Of Final Hearing 17-10-2016
Next Hearing Date 17-10-2016
Assessment Year 2012-2013
Appeal Filed On 04-07-2016
Judgment Text
PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-3: NEW DELHI BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER ITA NO. 3904/DEL/2016 A.Y. : 2012-13 IMPROVEMENT TRUST VS. INCOME TAX OFFICER (OSD ) C/O A.A. & CO. AAYAKAR BHAWAN SECTOR-14 22 GREEN PARK HISAR - 125001 HISAR- 125001 (PAN: AAATI3818E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMT. F.R. MEENA SR. DR DATE OF HEARING : 17-10-2016 DATE OF ORDER : 17-10-2016 O R D E R PER H.S. SIDHU JM THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 17.5.2016 OF THE LD. CIT(A) FARIDABAD REL EVANT TO ASSESSMENT YEAR 2012-13. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR TODAY I.E. 17.10.2016 AT THE ADDRE SS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 BUT NEITHER THE ASSES SEE NOR ITS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALS O NOT FILED ANY APPLICATION FOR ADJOURNMENT. IT IS THUS INFERRED THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL THEREFORE IN MY CONSIDERED OPINION NO USEFUL PURPOSE WOULD BE SERV ED TO SEND THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN PAGE 2 OF 2 INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP) I TREAT THIS APPEAL AS UNADMITTED AND DIS MISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 17-10-2016. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:17/10/2016 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