1                            ITA No. 1036/Del/14


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

            BEFORE SMT DIVA SINGH, JUDICIAL MEMBER

                      I.T.A .No.-1036/Del/2014
                    (ASSESSMENT YEAR-2005-06)

      M/s Agache Associates Ltd.           vs ITO,
      C/o-M/s S.P.Jain and Associates,        Company Ward-1(2),
      U-17 (LGF), Green Park Extn.,           New Delhi
      New Delhi-110016
      PAN-AAACA9911H
      (APPELLANT)                              (RESPONDENT)

                Appellant by       None
                Respondent by      Sh.Gagan Sood, Sr.DR


                      Date of Hearing           01.07.2015
                   Date of Pronouncement       08 .07.2015


                               ORDER

      By the present appeal, the assessee assails the correctness of the order
dated 17.12.2013 passed by CIT(A)-IV, New Delhi pertaining to 2005-06
assessment year.






2.    However, at the time of hearing when the appeal was called out, no one
was present on behalf of the assessee.      The appeal was passed over twice
Despite the fact light till the end of the Board neither the assessee was present
nor any request for adjournment had been placed before us. Since in the third
round also the position remained the same.        It was considereds that the
assessee may not be serious in pursuing the appeal filed. It is further seen
that the notice issued on 15.06.2015 sent to the assessee by speed post at the
address indicated in Column No-10 in the memo of appeal filed by the assessee
returned unserved with comment "left without address". Accordingly in the
                                    2                             ITA No. 1036/Del/14


absence of any representation on the part of the assessee seeking time etc.
right till the time of the hearing and in fact till the passing of this order, the
appeal is dismissed in limine. Support is drawn from the order of the Tribunal
in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del)
and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).
3.    Before parting it is appropriate to add that in case the assessee is able to
show that there was a reasonable cause for non-representation on the date of
hearing then it may if so advised pray for a recall of this order and decisions on
merits.   The said order was pronounced on the date of hearing itself in the
open Court.






4.    As a result, the appeal of the assessee is dismissed.
      The order is pronounced in the open court on 8th of July 2015.

                                                                            Sd/-
                                                                   (DIVA SINGH)
                                                              JUDICIAL MEMBER

Dated: 08/07/2015
*Amit Kumar/R. N*/Kavita


Copy forwarded to:

1.                          Appellant
2.                          Respondent
3.                          CIT
4.                          CIT(Appeals)
5.                          DR: ITAT
                                                        ASSISTANT REGISTRAR
                                                              ITAT NEW DELHI
                                     3                            ITA No. 1036/Del/14




                                            Date
1.    Draft dictated on                     01.07.2015    PS
2.    Draft placed before author            01.07.2015    PS
3.    Draft proposed & placed before the     08.07.2015   JM/AM
      second member
4.    Draft discussed/approved by Second    08.07.2015    JM/AM
      Member.
5.    Approved Draft comes to the            8.07.2015    PS/PS
      Sr.PS/PS
6.    Kept for pronouncement on             08.07.2015    PS
7.    File sent to the Bench Clerk            8.07.2015   PS
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.