Sona Overseas, C/o Manmohan Malhotra, 245, Rajouri Apts., Opp. Goi Press, Rajouri Garden, New Delhi - 110 064 Vs. Ito, Ward 33(2), 1602, 16th Floor, E-2, Block, Dr. Sp Mukherjee Marg, Civic Centre, New Delhi 2
November, 05th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "SMC-2", NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
I.T.A. No. 3008/DEL/2014
A.Y. : 2008-09
SONA OVERSEAS, VS. ITO, WARD 33(2),
C/O MANMOHAN MALHOTRA, 1602, 16TH FLOOR,
245, RAJOURI APTS., E-2, BLOCK, DR. SP MUKHERJEE
OPP. GOI PRESS, MARG, CIVIC CENTRE,
NEW DELHI 2
NEW DELHI - 110 064
Assessee by : None
Department by : Ms. Garima Jain, Sr. DR.
Date of Hearing: 04.11.2015
Date of Order : 04.11.2015
This appeal by the
This Assessee is directed against the Order dated
14. 2014 passed by
14.3.201 the Ld. Commissioner of Income Tax
(Appeals)- 19, New Delhi
for the asstt. year 200
2. 12.6.2015 and adjourned to
The present case was earlier fixed for 12.
02.7.2015. On 2.7.2015 on the written request of the assessee's
counsel, the case was adjourned 28.7.2015. On 28.7.2015, again on the
written request of the assessee's counsel the case was further adjourned
19.8.2015 the Bench was not functioning and the
for 19.8.2015, but on 19.8.2015
case adjourned for 4.11.2015 by issuing RPAD Notice to both the parties.
On 4.11.2015, neither the assessee nor its authorised representative
appeared before the Bench and also no adjournment application was
led. I have perused the records and found that the Assessee has not
given any fresh address for correspondence. In my considered opinion,
no useful purpose would be served to issue notice again and again on the
same address. It is thus inferred that the assessee is not interested in
prosecution of its appeal.
3. Having regard to Rule 19(2) of ITAT Rules and following various
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 same. I would like to
I treat this
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.
4. Appeal of the assessee is dismissed in limine.
As a result, the Appeal
Order pronounced in the Open Court on 04.11.2015.
Copy forwarded to: -
1. Appellant -
2. Respondent -
4. CIT (A)
5. DR, ITAT
ITAT, Delhi Benches