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M/s Onida Saka Ltd.,(Presently Known As Saka Ltd.) A-19, B-1, Mohan Co-Op Industrial Area, Mathura Road, New Delhi 44 Vs. Acit, Circle 13(1), New Delhi
November, 24th 2015
                                                                    ITA NO.535/Del/2013


                 IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH "E", NEW DELHI
                BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
                                     AND
          SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
                           I.T.A. No. 535/DEL/2013
                                A.Y. : 2008-2009
M/S ONIDA SAKA LTD.,                        vs.   ACIT, CIRCLE 13(1),
(PRESENTLY KNOWN AS SAKA LTD.)                    NEW DELHI
A-19,   B-1,   MOHAN     CO-OP
INDUSTRIAL AREA,
MATHURA ROAD,
NEW DELHI ­ 44
(PAN:AAACO0794N)
(APPELLANT)                                       (RESPONDENT)

            Assessee by                 :     None
          Department by                 :     Sh. P. Dam Kanunjna, Sr. DR


                                           23.11.201
                          Date of Hearing: 23.  .2015
                                              11.2015

                                          23.11.201
                          Date of Order : 23.  .2015
                                             11.2015



                                      ORDER
PER H.S. SIDHU : JM

     This appeal by the Assessee is directed against the Order dated
     This
   11.201
05.11.2012 passed by the Ld. Commissioner             of Income Tax
(Appeals)- VI, New Delhi for the asstt. year 200
(Appeals)-XVI,                               2008-09.

2.   In this case the Notice was sent to the Assessee for hearing by
                              23.11
Regd. AD Post for today i.e. 23.1   .2015 at the address mentioned in
                                 .11.2015
                             10.
Form No. 36 vide Column No. 10.






3.         23.11
      On 23.1    .2015, neither the assessee nor its authorised
             .11.2015
representative attended the hearing and also not filed any application
for adjournment It is thus inferred that the assessee is not interested in
prosecution of its appeal.

                                       1
                                                           ITA NO.535/Del/2013


4.    Having regard to Rule 19(2) of ITAT Rules and following various
decisions
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),
          this appeal as unadmitted and dismiss the
we treat this                                     the same. We may 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.






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

6.                                           23.11.2015
       Order pronounced in the Open Court on 23.  .2015.
                                                11.2015.

            Sd/-                                            Sd/-

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

"SRBHATNAGAR"



Date: 23.11.2015

Copy forwarded to: -
1.     Appellant -
2.     Respondent -
3.     CIT
4.     CIT (A)
5.     DR, ITAT
                              TRUE COPY

                                                      By Order,




                                                         Assistant Registrar,
                                                         ITAT, Delhi Benches




                                     2
    ITA NO.535/Del/2013




3

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