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Rajesh Bhatia, New Delhi vs Assessee

Income Tax Appellate Tribunal6 May 2015

Ratio decidendi

The rule this decision rests on

The Tribunal reasoned that where the assessee, despite repeated adjournments granted at its own request and notice of hearing duly served by registered post, fails to appear, it is to be inferred that the assessee is not interested in pursuing the appeal, and the appeal may accordingly be dismissed in limine.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALDELHI BENCH 'F'F' : NEW DELHIBEFORE SHRI G.C. GUPTA,GUPTA, VICE PRESIDENT ANDSHRI INTURI RAMA RAO,RAO, ACCOUNTANT MEMBERITA No.No.2039/Del/2011Assessment Year : 2006-2006-07Shri Rajesh Bhatia, Vs. Deputy Commissioner of9/15, Second Floor, Income Tax,Nehru Enclave (East), Circle-Circle-3(1),Kalkaji Extension, New Delhi.New Delhi - 110 019.PAN : AFNPB5982Q.(Appellant) (Respondent)Appellant by : None.Respondent by : Shri Vikram Sahay, Sr.DR.Date of hearing : 06.04.2015Date of pronouncement : 06.05.2015ORDERPER G.C. GUPTA,GUPTA, VP :This appeal by the assessee for the assessment year 2006-07 is directed against the order of learned CIT(A)-VI, New Delhidated 17th February, 2011.

2. At the time of hearing, neither anybody appeared on behalf of the assessee-appellant nor any adjournment application has been filed before us. The notice of hearing was served by registered post. On earlier several occasions also, i.e., 22.12.2011, 02.05.2012, 21.08.2012, 28.11.2013 and 15.05.2014, the matter had been adjourned at the request of the learned AR of the assessee. In these facts, we are of the view that the assessee is not interested in pursuing his appeal filed 2 ITA-2039/Del/2011

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 6th May, 2015.

Sd/- Sd/- (INTURI RAMA RAO) RAO) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT

VK.

Copy forwarded to: -

1. Appellant : Shri Rajesh Bhatia, 9/15, Second Floor, Nehru Enclave (East), Kalkaji Extension, New Delhi - 110 019.

2. Respondent : Deputy Commissioner of Income Tax, Circle-

Circle-3(1), New Delhi.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar

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