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Daya Jain 158, Rajdhani Enclave Pitampura New Delhi 110 034 Vs. ITO Ward 25(1) New Delhi.
September, 02nd 2015
                       DELHI BENCHES : B" NEW DELHI


                            ITA No. 3473/Del/2014
                        Assessment Year : 2005-06

             Daya Jain             vs.    ITO
             158, Rajdhani Enclave        Ward ­ 25(1)
             Pitampura                    New Delhi.
             New Delhi ­ 110 034
             (PAN ADRPJ4490L)
             (Appellant)               (Respondent)

                   Assessee by :- None
                   Department by:- Shri Sujit Kumar , Sr. DR



      This is an appeal filed by the assessee directed against    the order of

Ld.CIT(A),XXIV, New Delhi dt. 12.2.2014 for the Assessment Year 2005-06

confirming an assessment order confirming penalty u/s 271(1)(c) of the Income

Tax Act, 1961. However, at the time of hearing no one was present on behalf of

the assessee nor any application for adjournment was on record. Therefore the

case was passed over. In the second round also nobody appeared on behalf of

assessee. We find that notice intimating the date of hearing was duly served on

the assessee. In these facts we are of the view that the assessee does not seem

to be interested in pursuing its appeal 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."

2.    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 appeal 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.

3.    Respectfully following the precedents, the appeal filed by the assessee is

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

Bench is so satisfied, the matter may be recalled for the purpose of adjudication

of the appeal.

4.        In the result, the appeal filed by the assessee is dismissed for non-


5.        This decision was pronounced in the Open Court on the date of hearing
itself i.e. on 1st September, 2015.

                    sd/-                                         sd/-

               (C.M. GARG)                             (T.S. KAPOOR)
             JUDICIAL MEMBER                       ACCOUNTANT MEMBER

Dated: the        1st September, 2015

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

 1.   Date of dictation by the Author                 1.9..2015

 2.   Draft placed before the Dictating Member           1.9.2015

 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
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