M/s Spl Industries Ltd., 5/60, K.C. House, 3rd Floor, Padam Singh Road, Karol Bagh, New Delhi 110 005 Vs. Addl. Cit, Range-9,New Delhi
June, 05th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "G ", NEW DELHI
BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER
SHRI H.S. SIDHU, JUDICIAL MEMBER
I.T.A. No. 3207/DEL/2010
A.Y. : 2006-2007
M/S SPL INDUSTRIES LTD., ADDL. CIT, RANGE-9,
5/60, K.C. HOUSE, vs. NEW DELHI
3RD FLOOR, PADAM SINGH ROAD,
NEW DELHI 110 005
Assessee by : None
Department by : Sh. B.R.R. Kumar, Sr. DR
Date of Hearing: 04.06.2015
Date of Order : 04.06.2015
PER H.S. SIDHU : JM
This appeal by the Assessee is directed against the Order dated
12.2.2010 passed by the Ld. Commissioner of Income Tax
(Appeals)-XII, New Delhi for the asstt. year 2006-07.
2. In this case the Notice was sent to the Assessee for hearing by
Regd. AD Post for today i.e. 04.06.2015 at the address mentioned in
Form No. 36 vide Column No. 10.
3. On 04.06.2015, neither the assessee nor his authorised
representative attended the hearing and also not filed any application
for adjournment. It is thus inferred that the assessee is not interested in
prosecution of its appeal.
4. 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),
we treat this appeal as unadmitted and dismiss the same. We may 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. As a result, the Appeal of the assessee is dismissed in limine.
6. Order pronounced in the Open Court on 04.06.2015.
[R.S. SYAL] [H.S. SIDHU]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Copy forwarded to: -
1. Appellant -
2. Respondent -
4. CIT (A)
5. DR, ITAT
ITAT, Delhi Benches