IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: ‘C’ NEW DELHI
BEFORE SHRI U.B.S.BEDI, JUDICIAL MEMBER
SHRI J.S.REDDY, ACCOUNTANT MEMBER
I.T.A .Nos-3518 & 3519/Del./2012
(ASSESSMENT YEARs -2001-02 & 2002-03)
Inder Jain Sons (HUF)
C/o-S.Kumar Jain & Associates
2481/9, IInd Floor, New Delhi
Gurudwara Road, Karol Bagh,
Appellant by: None
Respondent by: Sh. Satpal Singh, Sr. DR
PER U.B.S.BEDI, JM
These two appeals of the assessee emanate from the separate orders passed by CIT(A)-XXIV, New Delhi dated 08.06.2010 & 24.03.2011 for the AYs 2001-02 & 2002-03 respectively.
2. Despite sending notice by the registered post AD sufficiently in advance, assessee did not appear nor any request for adjournment has been received. The notice has also not been received back unserved. Therefore, it is inferred that assessee is not interested in prosecution of these appeals.
3. Having regard to Rule 19(2) and following ITAT, Delhi Bench’s decision in the case of Commissioner of Income-tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del), MP High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P) and various other decisions of ITAT. We treat these appeals as unadmitted and dismiss them in limine.
4. In the result, the appeals of the assessee are dismissed.
Order pronounced in the Open Court on 23.10.2012.
ACCOUNTANT MEMBER JUDICIAL MEMBER
Copy forwarded to:
5. DR: ITAT
ITAT NEW DELHI