KAMLA DEVI , NEW DELHI V. ITO, WARD- 2(1), NOIDA

ITA 2154/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3055 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 2154/DEL/2018 A.Y.: 2008-09 KAMLA DEVI, VS. ITO, WARD 2(1), C/O RAVINDRA SHARMA & ASSOCIATES NOIDA CHARTERED ACCOUNTANTS, 12, FIRST FLOOR, SATYA NIKETAN, NEW DELHI 21 (PAN: AKDPD5176H) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. S.L. ANURAGI, SR. DR. O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 29.11.2017 OF THE LD. CIT(A)-I, NOIDA RELEVAN T TO ASSESSMENT YEAR 2008-09. 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, WHICH WAS RETURNED BACK WITH THE POSTA L REMARKS NO SUCH PERSON. 3. ON 06.03.2019, NEITHER THE ASSESSEE NOR HER 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, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOU LD 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 HER 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 DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISMI SS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 06-03-2019. SD/- [H.S. SIDHU] 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