Pradeep Arya, Delhi V. ITO, Ward- 35(3), New Delhi

ITA 2044/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9847 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2044/DEL./2018 ASSESSMENT YEAR 2009-2010 SHRI PRADEEP ARYA, M-212, SHASTRI NAGAR, DELHI 110 052. PAN AEGPA0927E VS. THE INCOME TAX OFFICER, WARD 35 (3), ROOM NO.809, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, NEW DELHI -110 002. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 03 . 12 .2018 DATE OF PRONOUNCEMENT : 03 . 12 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-12, NEW DELHI, DATED 23.11.2017, FOR THE A.Y. 2009-2010. 2. ON THE LAST DATE OF HEARING THE APPEAL WAS ADJOURNED AS NONE APPEARED ON BEHALF OF THE ASSESSEE AND A NOTICE HAS BEEN ISSUED TO THE ASSESSEE, WHICH HAS BEEN RETURNED UN-SERVED BY THE POSTAL AUTHORITIES WITH THE REMARK NO SUCH PERSON. HOWEVER, EVEN TODAY I.E., ON 03.12.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION 2 ITA.NO.2044/DEL./2018 SHRI PRADEEP ARYA, DELHI. SEEKING FOR ADJOURNMENT HAS BEEN FILED. IT IS THE DUTY OF THE ASSESSEE TO GIVE PROPER ADDRESS BY FILING REVISED FORM-36 IN CASE OF ANY CHANGE OF ADDRESS. SINCE, NO STEPS HAVE BEEN TAKEN BY THE ASSESSEE, IT APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF ASSESSEE IS, THEREFORE, LIABLE TO BE DISMISSED. 3. IN VIEW OF THE ABOVE AND HAVING REGARD TO RULE 19(2) OF INCOME TAX APPELLATE TRIBUNAL RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.); HONBLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP), AND ALSO THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) WHEREIN THEIR LORDSHIPS HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. RESPECTFULLY FOLLOWING THE SAME, APPEAL OF THE ASSESSEE IS DISMISSED AS UN-ADMITTED. 3 ITA.NO.2044/DEL./2018 SHRI PRADEEP ARYA, DELHI. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DATED 03 RD DECEMBER, 2018 JUDICIAL MEMBER VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.