Applicability of Rule 19(2) of ITAT Rules, 1963

Last updated: 21 June 2013

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Non presense of the appellant without taking adjournment.

Citation :
M/s. Centenary Software Pvt. Ltd, H-108, IInd Floor,New Asiatic Bldg. Cannaught Place, New Delhi 110001 PAN No. AACC0793M (Appellant) Vs. ACIT, Central Circle-09 New Delhi (Respondent)

INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH ‘B’: NEW DELHI

BEFORE SHRI U. B. S. BEDI, JUDICIAL MEMBER

AND

SHRI T. S. KAPOOR, ACCOUNTANT MEMBER

ITA No. 3618/Del/2012

Assessment Year: 2007-08

M/s. Centenary Software Pvt. Ltd, H-108, IInd Floor,

New Asiatic Bldg.

Cannaught Place,

New Delhi 110001

PAN No. AACC0793M

(Appellant)

Vs.

ACIT,

Central Circle-09

New Delhi

(Respondent)

Appellant by: None

Respondents by: Sri D. K. Mishra, CIT DR

O R D E R

PER U. B. S. BEDI. JM

This appeal of the assessee emanates from the order passed by Ld. CIT(A) XXXII, Delhi dated 2nd March, 2012 relevant to assessment year 2007-08.

2. Despite noting down the adjourned date of hearing for 22nd May, 2013, nobody attended when the case was called up nor any adjournment request has been received. Therefore, it is inferred that assessee is not interested in prosecution of this appeal.

3. Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Delhi Benches including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the assessee as unadmitted and dismiss the same.

4. Appeal of the assessee gets dismissed. Order pronounced soon after the conclusion of hearing on 22.05.2013.

-Sd/- -Sd/-

(T. S. KAPOOR) (U. B. S. BEDI)

ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 22/05/2013

A K Keot

Copy forwarded to

1. Applicant

2. Respondent

3. CIT

4. CIT (A)

5. DR: ITAT