Vimmi Gandhi CA-30C, Shalimar Bagh, New Delhi 110 088 Vs. ITO Ward 19(1) New Delhi.
September, 02nd 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : B" NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
SHRI T.S. KAPOOR, ACCOUNTANT MEMBER
ITA No. 2070/Del/2014
Assessment Year : 2009-10
Vimmi Gandhi vs. ITO
CA-30C, Ward 19(1)
Shalimar Bagh, New Delhi.
New Delhi 110 088
Assessee by :- None
Department by:- Shri Sujit Kumar , Sr. DR
PER T.S. KAPOOR, ACCOUNTANT MEMBER
This is an appeal filed by the assessee directed against the order of
Ld.CIT(A),XXIV, New Delhi dt. 30.1.2014 for the Assessment Year 2009-10
confirming an assessment order u/s 143(3) 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.
(H.S. SIDHU) (T.S. KAPOOR)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: the 1st September, 2015
Copy of the Order forwarded to:
6. Guard File By order
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