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Sewa Poly Clinic & Diagnostic Centre, ... vs Assessee

Income Tax Appellate Tribunal4 March 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal in limine where the assessee, having been given notice of hearing by registered post, fails to appear on more than one listed date and has filed no adjournment application, the Tribunal inferring from these facts that the assessee is not interested in prosecuting 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'G' : NEW DELHIBEFORE SHRI G.C. GUPTA,GUPTA, VICE PRESIDENT ANDSHRI T.S. KAPOOR,KAPOOR, ACCOUNTANT MEMBERITA No.No.3836/Del/2013Assessment Year : 2006-2006-07M/s Sewa Poly Clinic & Vs. Income Tax Officer II,Diagnostic Centre, Rampur.Topkhana Road,Rampur (UP).PAN : AAEFS7165G.(Appellant) (Respondent)Appellant by : None.Respondent by : Shri B.R.R. Kumar, Sr.DR.Date of hearing : 26.02.2015Date of pronouncement : 04.03.201504.03.2015ORDERPER 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), Bareilly dated 12th April, 2013.

2. At the time of hearing none appeared on behalf of the assessee-appellant. On an earlier occasion also, i.e., on 14.08.2014, none appeared on behalf of the assessee. The notice of hearing was sent by registered post to the assessee. The assessee has also not filed any adjournment application before us. In these facts, we are of the view that the assessee is not interested in pursuing its appeal filed before the Tribunal, 2 ITA-3836/Del/2013

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 4th March, 2015.

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

VK.

Copy forwarded to: -

1. Appellant : M/s Sewa Poly Clinic & Diagnostic Centre,

Topkhana Road, Rampur (UP).

2. Respondent : Income Tax Officer II, Rampur.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar

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