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Satish Kumar, Delhi vs Assessee

Income Tax Appellate Tribunal4 March 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal in limine, without deciding it on the merits, where the appellant, having repeatedly obtained adjournments, fails to appear or seek a further adjournment on the date of hearing, from which the Tribunal infers that the assessee is no longer interested in pursuing the appeal.

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

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALDELHI BENCH 'G': NEW DELHIBEFORE SHRI G.C. GUPTA, VICE PRESIDENT ANDSHRI T.S. KAPOOR, ACCOUNTANT MEMBERI.T.A.No.1181/Del/2011Assessment Year: 2003-04

Satish Kumar, vs. ACIT, 1170, Kucha Mahajani, Central Circle -12, E-2, Chandni Chowk, ARA Centre, Delhi. Jhandewalan Extn., AAEPK9645B New Delhi. (Appellant) (Respondent)

Appellant by : None Respondent by : Sh. Ramesh Chandra, CIT DR

Date of Hearing: 23.2.2015 Date of Pronouncement: 04.03.2015

ORDER

PER SH. G.C. GUPTA, VICE PRESIDENT

This appeal by the assessee for the A.Y. 2003-04 is directed against

the order of CIT(A).

2. At the time of hearing none appeared on behalf of the assessee

(Appellant). On previous occasions also the case was adjourned at the

request of the assessee's counsel. The first hearing in this appeal of the

assessee was on 27/09/2011 and was adjourned number of times. Today at

the time of hearing of this appeal no adjournment application was preferred 2

by the assessee. In the facts, we are of the view that the assessee is not

interested in pursuing its appeal before the Tribunal. Accordingly, in

accordance with the ratio of Delhi Tribunal in CIT vs. Multiplan (India) Pvt.

Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP), we

dismissed the appeal of the assessee in limine as un-admitted.

3. In the result, the appeal of the assessee is dismissed.

4. This decision was pronounced in the Open Court on 4th March, 2015.

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

Dated: *Kavita, P.S

Copy forwarded to:-

1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR TRUE COPY By Order

ASSISTANT REGISTRAR 3

Sl. Description Date No. 1. Date of dictation by the Author 23.02.2015 2. Draft placed before the Dictating Member 23.02.2015

3. Draft placed before the Second Member

4. Draft approved by the Second Member

5. Date of approved order comes to the Sr. PS

6. Date of pronouncement of order

7. Date of file sent to the Bench Clerk

8. Date on which file goes to the Head Clerk

9. Date of dispatch of order

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