IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH: `SMC' NEW DELHI

             BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                         I.T.A .No.-4540/Del/2018
                       (ASSESSMENT YEAR-2010-11)

           M/s Commy Commercial Co., vs         ITO
           Biswa Nath Kedia,                    Ward 1(2),
           Authorised Representative,           Faridabad.
           201, Sector-7, Faridabad.
           Haryana.
           PAN No. AAFFC6046F                   (RESPONDENT)
              Appellant by         None
              Respondent by        Shri S.L.   Anuragi, Sr. DR

                      Date of Hearing              20/11/2018
                   Date of Pronouncement           20/11/2018

                                      ORDER

     This appeal filed by the Assessee is directed against the Order
dated 26.04.2018 of the Ld. CIT(A), Faridabad relevant to assessment
year 2010-11.
2.   In this case the Notice was sent to the assessee for hearing for
today i.e. 20.11.2018 at the address mentioned in Form No. 36 vide
Column No. 10.






3.   On 20.11.2018, neither the assessee nor his Authorised
Representative    attended   the   hearing   and    also   not   filed any
Application for adjournment or nor filed the fresh address before the
Tribunal, hence, I am of the view that no useful purpose would be
served to serve the notice again and again on the same address. In
view of above, it is thus inferred that the assessee is not interested in
prosecution of his Appeal.
                               ITA Nos. 4540/D/2018                 2
                                   A.Y. 2010-11
                              Commy Commercial Co.

4.   Having regard to Rule 19(2) of the 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), I treat this appeal as unadmitted and
dismiss the same. I would 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.   In the result, the Appeal of the assessee is dismissed in limine.
     Order pronounced on 20.11.2018.

                                                                    Sd/-
                                                            (H.S. SIDHU)
                                                      JUDICIAL MEMBER
Dated: 20/11/2018
*Kavita






Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT

                                              ASSISTANT REGISTRAR
                                                   ITAT, NEW DELHI
                       ITA Nos. 4540/D/2018              3
                           A.Y. 2010-11
                      Commy Commercial Co.




                                            Date
1.    Draft dictated on                     20.11.2018
2.    Draft placed before author            20.11.2018
3.    Draft proposed & placed before the    20.11.2018
      second member
4.    Draft discussed/approved by Second    20.11.2018
      Member.
5.    Approved Draft comes to the           20.11.2018
      Sr.PS/PS
6.    Order Pronounced and Uploaded         20.11.2018
7.    File sent to the Bench Clerk          20.11.2018
8.    Date on which file goes to the AR
9.    Date on which file goes to the Head
      Clerk.
10.   Date of dispatch of Order.