As per Rule 19(2) non reply of notice of hearing may cause the aplleal to be treated as unadmitted

Last updated: 18 February 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Despite sending defect memo and notice of hearing sufficiently in advance, assessee did not respond either to defect memo or notice of hearing. So, it is inferred that the assessee is not interested in prosecution of this appeal

Citation :
Lea International Limited. Industrial Estate Circle 3 (1), New Delhi. New Delhi. (PAN/GIR No.AAACL8229R) …………….(Appellant) Versus ADIT, Intl. Taxation………………….. (Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL

(DELHI BENCH `D’ : NEW DELHI)

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

SHRI B.C. MEENA, ACCOUNTANT MEMBER

ITA No.3715/Del./2011

(Assessment Year : 2005-06)

Lea International Limited. Vs.

B-1/E-27, Mohan Coop. Industrial Estate Circle 3 (1),

New Delhi. New Delhi. (PAN/GIR No.AAACL8229R) …………….(Appellant)

Versus

ADIT, Intl. Taxation, ………………….. (Respondent)

Assessee by : None

Revenue by : Dr. M.L. Meena, Sr.DR

ORDER

PER U.B.S. BEDI, J.M.

This appeal of the assessee emanates from the order passed by the CIT (A)- XXIX, New Delhi dated 24.05.2011, relevant to assessment year 2005-06.

2. Despite sending defect memo and notice of hearing sufficiently in advance, assessee did not respond either to defect memo or notice of hearing. So, it is inferred that the 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 Tribunal 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. In the result, the appeal filed by the assessee is dismissed for want of prosecution. Order pronounced in open court soon after the conclusion of the hearing on 16.02.2012.

Sd/- Sd/-

(B.C. MEENA) (U.B.S. BEDI)

ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : February 16, 2012

SKB

Copy of the order forwarded to:-

1. Appellant

2. Respondent

3. CIT

4. CIT(A)-XXIX, New Delhi.

5. CIT(ITAT) Deputy Registrar, ITAT