IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `C ': NEW DELHI
BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER
AND
SH. O.P. KANT, ACCOUNTANT MEMBER
ITA No. 758/Del/2012
Assessment Year: 2001-02
Sh. Gurjeet Singh Nalwa, Vs. Asstt. Commissioner of
Govind Nagar, Saharanpur. Income Tax, Saharanpur.
(PAN: ASLPK9397H)
(Appellant) (Respondent)
And
ITA No. 759/Del/2012
Assessment Year: 2001-02
Sh. Harjeet Singh Nalwa, Vs. Asstt. Commissioner of
Govind Nagar, Saharanpur. Income Tax, Saharanpur.
(PAN: ABQPN5498L)
(Appellant) (Respondent)
Assessee by : None
Department by : Sh. Yatendra Singh, Sr. DR
Date of hearing: 17.11.2015
Date of pronouncement: 20.11.2015
ORDER
PER O.P. KANT, A.M.:
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
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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
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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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