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TMI Blog2014 (5) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 13.05.2012 of the CIT(A)-XV, New Delhi pertaining to 2007-08 assessment year. 2. However at the time of hearing no one was present. The appeal was passed over twice. Despite this fact neither anyone was present nor any request for adjournment has been placed before the Bench. The record shows that the notice for the specific date of hearing was sent to the assessee on 03.04.2014 at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of CIT vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.) had occasion to consider the aspect of admissibility of appeal for hearing by observing as under :- "4. A judicial body has certain inherent powers. Decisions are taken for the purpose of proper and expeditions disposal of the appeals in present climate of mounting arrears partly due to appeals being filed without proper application of mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. Those points if arising can be considered only at a time of hearing. And that is why the rule prescribing that mere issue of notice does not mean appeal is admitted. This according to us, is the Significance of rule 19(2). ........ 5. It was submitted at the time of hearing of the Reference Application that the language of Rule 24 of the Appellate Tribunal Rules required the Tribunal to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), we hold the appeal to be unadmitted with a liberty to assessee to move appropriate application and correct the defect whatsoever in the memo about its address to ensure a proper hearing of the appeal. The said order was pronounced on the date of hearing itself in the open Court. 7. In the result the appeal of the assessee is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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