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Suman Dwivedi, Noida vs Assessee

Income Tax Appellate Tribunal4 March 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an assessee's appeal in limine where the assessee, though previously granted adjournments, fails to appear on the final date of hearing and no request for adjournment is made, the Tribunal thereby concluding 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' : NEW DELHIBEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBERITA No.5825No.5825/Del/2015825/Del/2010/Del/2010Assessment Year : 2007-2007-08Ms. Suman Dwivedi, Vs. Income Tax Officer,PI-PI-12, ATS Village, Ward-Ward-22(3),Sector-Sector-93A, New Delhi.Noida.Noida.PAN : AGHPD6313J.(Appellant) (Respondent)Appellant by : None.Respondent by : Shri B.R.R. Kumar, Sr.DR.Date of hearing : 04.03.2015Date of pronouncement : 04.03.2015ORDERPER GEORGE GEORGE K, JM :

This appeal at the instance of the assessee is directed against the order of learned CIT(A)-XXIII, New Delhi dated 27th October, 2010. The relevant assessment year is 2007-08.

2. At the time of hearing before us today i.e. 4th March, 2015, neither anybody appeared on behalf of the assessee nor there was any request for adjournment. On the last date of hearing also, i.e. on 17th September, 2014, nobody appeared on behalf of the assessee and the hearing was adjourned. On several earlier occasions also, i.e. on 13.07.2011, 29.11.2011, 09.12.2011, 24.05.2012, 13.06.2012, 31.10.2012 and 25.03.2013, the appeal was adjourned at the request of the assessee's counsel.

2 ITA-5825/Del/2010

3. In view of the above, we are of the opinion that the assessee is not interested in prosecuting this appeal. 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). Accordingly, we dismiss the assessee's appeal in limine.

4. 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/- (G.D. AGRAWAL) (GEORGE GEORGE K) VICE PRESIDENT JUDICIAL MEMBER

VK.

Copy forwarded to: -

1. Appellant : Ms. Suman Dwivedi, PI- PI-12, ATS Village, Sector- Sector-93A, Noida.

2. Respondent : Income Tax Officer, Ward-

Ward-22(3), New Delhi.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar

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