Everest Business Advisory India Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 1907/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7390 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 08-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-1 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.1907/DEL/2016 ASSESSMENT YEAR: 2010-11 EVEREST BUSINESS ADVISORY INDIA PVT. LTD., A-1/B-27, JANAK PURI, NEW DELHI. PAN: AABCE2871R VS. ACIT, CIRCLE 11(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SARABJIT SINGH, SR. DR DATE OF HEARING : 09.01.2019 DATE OF PRONOUNCEMENT : 09.01.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 05.11.2015 OF THE CIT(A)-44, NEW DELHI, RELATING TO ASSESSMENT YEAR 2 010-11. 2. THIS APPEAL WAS FIXED FOR TODAY BY ISSUE OF NOTI CE THROUGH RPAD. HOWEVER, THE POSTAL DEPARTMENT HAS RETURNED THE REGISTERED L ETTER ISSUED BY THE REGISTRY WITH THE REMARK LEFT. THE ASSESSEE HAS NOT TAKEN ANY STEPS TO INTIMATE THE CHANGED ADDRESS, IF ANY. THIS TYPE OF CONDUCT ON THE PART OF THE ASSES SEE SHOWS THAT IT IS NOT INTERESTED IN ITA NO.1907/DEL/2016 2 PROSECUTING THE APPEAL FIELD BY IT. THEREFORE, FOL LOWING THE RATIO LAID DOWN BY THE TRIBUNAL IN THE CASE OF: (I) CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461; (II) ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.); AND (III) COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDI A (P.) LTD, 38 ITD 320 (DEL.), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR N ON-PROSECUTION. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATION, CAN EXPLAIN T HE REASONS FOR SUCH NON-INTIMATION OF CHANGED ADDRESS, THE TRIBUNAL AT ITS DISCRETION MAY RECALL THIS ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ACCORDINGLY DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 09.01.2019. SD/- SD/- (BEENA A. PILLAI) (R.K. PANDA) JUDICIAL MEMBER ACC OUNTANT MEMFBER DATED: 09 TH JANUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI