National Co-Operative Union Of India, ... vs Assessee

Appellant by : None. Respondent by : Shri P. Dam Kanunjha, Sr.DR.

Date of hearing : 11.03.2015 Date of pronouncement : 01.04.2015

ORDER

PER G.C. GUPTA, GUPTA, VP :

This appeal by the assessee for the assessment year 2009- 10 is directed against the order of learned CIT(A)-XXI, New Delhi dated 31st December, 2012.

2. At the time of hearing, neither anybody appeared on behalf of the assessee-appellant nor any adjournment application has been filed before us. On the last date of hearing, i.e., on 14.10.2014, the case was adjourned at the written request of the assessee's counsel and was fixed for hearing on 11.03.2015, which was duly noted by the learned counsel for the assessee. On 2 ITA-590/Del/2013

an earlier occasion also, i.e., on 30.07.2013, the case was adjourned at the request of the assessee's counsel. In these facts, we are of the view that the assessee is not interested in pursuing its appeal filed before the Tribunal, which is accordingly dismissed in limine. While taking this view, we derive support from the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P.) Ltd. - [1991] 38 ITD 320 (Delhi).

3. In the result, the appeal filed by the assessee is dismissed in limine.

Decision pronounced in the open Court on 1st April, 2015.

Sd/- Sd/- (T.S. KAPOOR) KAPOOR) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER MEMBER VICE PRESIDENT

VK.

Copy forwarded to: -

1. Appellant : M/s National Co-

Co-operative Union of India, 3, Sri Institutional Area, Panchshila Marg, New Delhi - 110 016.

2. Respondent : Assistant Director of Income Tax (E), Inv. Circle II, New Delhi.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar