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Legend Promoters Pvt. Ltd. 68/11, 1st Floor, Near Tilak Nagar Vs. ITO Ashok Nagar Ward-4(3) New Delhi.
June, 03rd 2015
                    IN THE INCOME TAX APPELLATE TRIBUNAL
                        DELHI BENCHES : "D" NEW DELHI

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

                                 ITA No: 1013/Del/2012
                                  Asstt. year : 2006-07

          Legend Promoters Pvt. Ltd.  vs.      ITO
                  st
          68/11, 1 Floor, Ashok Nagar           Ward-4(3)
          Near Tilak Nagar                     New Delhi.
          New Delhi ­ 110 018
          PAN AACL1569N

                  ITA Nos: 2424,2425,2426,2427,2439,2440/Del/2012
            Asstt. years : 2003-04,2004-05,2006-07,2007-08,2008-09,2009-10

          Legend Promoters Pvt. Ltd.    vs.    ACIT
          60/28, Ground Floor,                 Central Circle
          Ashok Nagar                          Ghaziabad.
          Near Tilak Nagar
          New Delhi ­ 110 018
          PAN AACL1569N

          (Appellant)                          (Respondent)

                        Appellant by    : None
                        Respondent by    :Sulekha Verma., CIT (DR)

                    Date of hearing : 14.5.2015
            Date of pronouncement : 02.06.2015


                             ORDER

PER BENCH :



       These seven appeals by the assessee for the assessment years 2006-

07,2003-04, 2004-05, 2006-07, 2007-08, 2008-09 and 2009-10 are directed against

the order of the CIT(A).
ITA Nos. 1013, 2424, 2425, 2426, 2427, 2439, 2440/Del/2012 Legend Promoters Pvt. Ltd. vs. ITO 2. At the time of hearing, none appeared on behalf of the assessee appellant. The assessee has not filed any application for adjournment of these appeals before the Tribunal. On earlier many occasions the assessee has sought adjournment on one pretext or the other. These appeals are being fixed right from 30th April, 2012 and even after expiry of three years, the assessee has not taken steps to represent its case before the Tribunal. 3. In these facts we are of the view that the assessee does not seem to be interested in the disposal of these appeals before the Tribunal. Hon'ble Madhya Pradesh High Court in the case of Tukojirao Holkar Vs CWT 223 ITR 480 (MP), while dismissing the reference made at the instance of the assessee in default, made the following observations:- "If the party at whose instance, the reference is made, fails to appear at the hearing or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 4. ITAT Delhi Bench `D' in the case of CIT vs Multiplan India (P) Ltd. 38 ITD 320 observed that the provisions of Rule 19 state that mere issue of notice could not by itself mean that the appeals had been admitted. This rule only clarifies the position. There might be various reasons with the appellant to remain absent at the time of hearing. One of the reasons might also be a desire or absence of need to prosecute the appeal or liability to assist the Tribunal in a proper manner or to take benefit of vagaries of law. 5. Respectfully following the precedents, the appeals filed by the assessee are treated as un-admitted and dismissed in limine. We may like to clarify that subsequently, if the assessee explains the reasons for non-appearance and if the 2 ITA Nos. 1013, 2424, 2425, 2426, 2427, 2439, 2440/Del/2012 Legend Promoters Pvt. Ltd. vs. ITO Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeals. 6. In the result, the appeals filed by the assessee are dismissed for non- prosecution Sd/- Sd/- (T.S. KAPOOR) (G.C. GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT Dated: 02.06.2015. *veena Copy of the Order forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard File By Order Dy. Registrar Sl. Description Date No. 1. Date of dictation by the Author 14.5.2015 2. Draft placed before the Dictating Member 14.5.2015 3. Draft placed before the Second Member 4. Draft approved by the Second Member 5. Date of approved order comes to the Sr. PS 6. Date of pronouncement of order 7. Date of file sent to the Bench Clerk 8. Date on which file goes to the Head Clerk 9. Date of dispatch of order 3 ITA Nos. 1013, 2424, 2425, 2426, 2427, 2439, 2440/Del/2012 Legend Promoters Pvt. Ltd. vs. ITO 4
 
 
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