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The Bhiwani Lohar Bazar Coop. L/C Society, Lohar Bazar, Bhiwani. Vs. Income Tax Officer, Ward-2, Bhiwani.
March, 05th 2015
                                  `G' : NEW DELHI
                      DELHI BENCH `G

                             GUPTA, VICE PRESIDENT AND
            BEFORE SHRI G.C. GUPTA,
                        KAPOOR, ACCOUNTANT MEMBER
              SHRI T.S. KAPOOR,

                         ITA No.
                       Assessment Year : 1995-

The Bhiwani Lohar Bazar        Vs.    Income Tax Officer,
Coop. L/C Society,                    Ward-2,
Lohar Bazar,                          Bhiwani.
    (Appellant)                          (Respondent)

            Appellant by        :    None.
            Respondent by       :    Shri Ramesh Chandra, CIT-DR.

     Date of hearing            :    24.02.2015
     Date of pronouncement      :    04.03.2015

         GUPTA, VP :
     This appeal by the assessee is directed against the order of
learned CIT, Rohtak passed under Section 263 of the Income-tax Act,
1961 dated 2nd March, 2000 for the AY 1995-96.

2.   At the time of hearing before us, none appeared on behalf of the
assessee-appellant.    On earlier occasions also, none appeared on
behalf of the assessee and the case was adjourned by the Tribunal.
The case was first fixed on 24.09.2003. Thereafter, it was adjourned a
number of times at the request of the assessee. The hearing fixed on
03.11.2009 was adjourned to 07.12.2009 at the request of the
assessee.    On 07.12.2009 also, the hearing was adjourned to
08.02.2010 which was again adjourned at the request of the assessee
to 18.05.2010.     Thereafter, the hearing was adjourned a number of
times due to either at the request of the assessee or the Bench was
not functioning.   On 12.02.2014, nobody appeared on behalf of the
                                     2                         ITA-2362/Del/2000

assessee and the case was adjourned by the Tribunal.              Again on
13.08.2014, the case was adjourned to 24.02.2015 as none was
present on behalf of the assessee. On 24.02.2015 also, none appeared
on behalf of the assessee. In these circumstances, we are of the view
that the assessee is not interested in pursuing its appeal filed before
the Tribunal, which is accordingly dismissed in limine.        While taking
this view, we derive support from the decision of Delhi Bench of ITAT in
the case of CIT vs. Multiplan India (P.) Ltd. ­ [1991] 38 ITD 320 (Delhi).

3.    In the result, the appeal filed by the assessee is dismissed in
      Decision pronounced in the open Court on 4th March, 2015.

                  Sd/-                                  Sd/-
         (T.S. KAPOOR)                           (G.C. GUPTA)
                                                 (G.C. GUPTA)
      ACCOUNTANT MEMBER                         VICE PRESIDENT


Copy forwarded to: -

1.    Appellant                                        Society,
                   : The Bhiwani Lohar Bazar Coop. L/C Society,
                     Lohar Bazar, Bhiwani.

2.    Respondent : Income Tax Officer,
                   Ward-2, Bhiwani.

3.    CIT
4.    CIT(A)
5.    DR, ITAT

                               Assistant Registrar
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