Yugant Travels Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1539/DEL/2013

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6790 (ITAT-DELHI)
• Duration Of Justice: 11 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 21-05-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 13-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.1539/Del/2013 Assessment Year: 2013-14 Yugant Travels (P) Ltd., 68/11, First Floor, Ashok Nagar, near Tilak Nagar, New Delhi – 1100 18 Vs. Income-Tax Officer, Ward 18(4), New Delhi PAN :AAACY2428H (Appellant) (Respondent) ORDER PER S RAFAUR RAHMAN, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) (hereinafter referred to as Ld. First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed Assessee by N o n e Department by Shri Vivek Vardhan, SR. DR Date of hearing 22.05.2024 Date of pronouncement 31.05.2024 2 ITA No.1539 /Del/2013 before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short). 2. At the time of hearing, when the case was called for hearing, none appeared on behalf of the assessee and after verifying the case record, we observe that the case was filed on 16.08.2019 and on various occasions, the case was posted for hearing from 05.11.2020 but none appeared on behalf of the assessee and accordingly for the present appeal, the notice was issued to the assessee through speed post which was returned back as no such person available on this address. We proceeded to hear the case with the assistance of ld. Departmental Representative. 3. We observe from the record that on the date of 19.01.2023, the Bench observe that this case is a recalled case having no records relating to the original case which was already weeded out being an old case, however, the department was directed to file the relevant information available in ITPA Portal and also learned Departmental Representative was directed to file all the relevant record from their files and also directed to serve the notice through the department even department has tried to serve the notice and also affixed the notice in 3 ITA No.1539 /Del/2013 the available address with the department, accordingly, one Inspector of Income-Tax, Ward 26(1), New Delhi has affixed the notice and filed the relevant proof of affixture which is kept in the file. 4. Considering the above facts on record, assessee is untraceable as per the address given by the assessee and also available with the department. 5. We proceeded to dismiss this appeal on the above facts on record and we were prevented to decide the issue on merits because of no records like assessment order and appellate order available on record. 6. In the above circumstances, the appeal filed by the assessee which is recalled appeal is accordingly dismissed. 7. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 31/05/2024. Sd/- Sd/- (SUDHIR PAREEK) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31May, 2024. Mohan Lal