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HB Estate Developers Ltd. H-72, Cannaught Circus, New Delhi Vs. DCIT, Circle-12(1), C.R. Building, New Delhi
November, 23rd 2015
                   DELHI BENCH: `C ': NEW DELHI


                           ITA No. 758/Del/2012
                          Assessment Year: 2001-02

Sh. Gurjeet Singh Nalwa,              Vs.         Asstt. Commissioner of
Govind Nagar, Saharanpur.                         Income Tax, Saharanpur.
    (Appellant)                                 (Respondent)
                           ITA No. 759/Del/2012
                          Assessment Year: 2001-02

Sh. Harjeet Singh Nalwa,              Vs.         Asstt. Commissioner of
Govind Nagar, Saharanpur.                         Income Tax, Saharanpur.
    (Appellant)                                   (Respondent)

     Assessee by : None
     Department by : Sh. Yatendra Singh, Sr. DR

                                     Date of hearing: 17.11.2015
                                     Date of pronouncement: 20.11.2015


       These appeals by the two different assessees are directed against the

respective orders of ld. Commissioner of Income Tax (Appeals), Muzaffarnagar,

dated 14.10.2011 in relation to the assessment year 2001-02.

2.     Earlier, the present appeals came up for hearing before this bench on

16.04.2012, on which date, none appeared on behalf of the assessee despite

issuance of notice and the case was dismissed for non-prosecution vide order

dated 16th April, 2012. This Bench vide order dated 01.03.2013, recalled the
                                                      ITA Nos. 758 &759/Del/2012

order dated 16.04.2012 passed in M.A. Nos. 250 & 251/Del/2012 and fixed the

appeals for hearing on 16.07.2013, which was duly intimated to the assessees'

counsel. On 16.07.2013, the appeals were adjourned on the written request of

assessees' counsel. Again on 06.08.2014, none appeared on behalf of the

assessee and the case was dismissed for non-prosection vide order dated 6th

August, 2014. The order dated 6th August, 2014 was recalled by this Bench vide

order 15.05.2015 passed in M.A No. 12 & 13/Del/2015 and the appeals were

fixed for hearing on 30.06.2015. Again the aforesaid appeals came for hearing

before this bench on 17.11.2015. Notices of hearing were issued to the assessees

on the address given by the assessees in Form No. 36, Column no. 10. However,

in spite of the same, neither the assessees or their Authorized Representatives

appeared to prosecute the matter in dispute, nor filed any application for


2.    It seems that the assessees are not interested in prosecuting the appeals

and therefore, we are of the view that no useful purpose would be served by

issuing notice again and again to the assessees on the same address. Considering

these facts and keeping in view of the provisions of Rule 19(2) of ITAT Rules,

as were considered in the case of Multi Plan India which is reported in 38 ITD

320 (Del.) and also in view of the decision of the Hon'ble High Court of

Madhya Pradesh in the case of Estate of Late Tukojirao Holkar Vs CWT

reported in 223 ITR 480 (MP), we dismiss both the appeals in limine for non-

prosecution. The assessees, if so advised, shall be free to move this Tribunal
                                                          ITA Nos. 758 &759/Del/2012

praying for recalling of the order and explaining the reasons for non-compliance,

if any, and if the bench is so satisfied on the reasons, then this order may be


3.     In the result, both the appeals filed by different assessees are dismissed.

       The decision is pronounced in the open court on 20th November, 2015.

          Sd/-                                               Sd/-
    (DIVA SINGH)                                         (O.P. KANT)
 JUDICIAL MEMBER                                    ACCOUNTANT MEMBER
Dated: 20th November, 2015.
Copy forwarded to:
1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(A)
5.     DR
                                                         Asst. Registrar, ITAT, New Delhi
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