Hemant Vasisht, Gurgaon V. DCIT, Gurgaon

ITA 2111/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3051 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 18-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2111/DEL/2016 A.Y.: 2011-12 HEMANT VASISHT VS. DCIT, CIRCLE-2, 101, OLD DLF, SECTOR-14, GURGAON GURGAON, HARYANA -122001 HARYANA ( PAN: ACZPV4871B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. AMIT KATOCH, SR. DR. O R D E R PER H.S. SIDHU, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LD. CIT(A)-1, GURGAON PERTAINING TO ASSESSMEN T YEAR 2011-12. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING FOR TODAY I.E. 06.03.2019 AT THE ADDRESS MENTIONED IN F ORM NO. 36 VIDE COLUMN NO. 10. 3. ON 06.03.2019, NEITHER THE ASSESSEE NOR HIS AUTHORI SED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT OR NOR FILED THE FRESH ADDRESS BEFORE THE TRIBUNAL, HENCE, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE WO ULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRESS . IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH PAGE 2 OF 3 COURTS DECSION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THESE APPEALS AS UNADMITTED AND DI SMISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY I F THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BE NCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE O F ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED IN LIMINE. ORDER PRONOUNCED ON 06-03-2019. SD/- SD/- [L.P. SAHU] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:06/03/2019 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES PAGE 3 OF 3