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Sh. Gurjeet Singh Nalwa, Govind Nagar, Saharanpur. Vs. Asstt. Commissioner of Income Tax, Saharanpur.
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 2 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 adjournment. 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 3 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 recalled. 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. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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