Gaurav Garg, Baraut V. DCIT, Ghaziabad

ITA 221/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3256 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 12-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT ME MBER ITA NO.:- 221/DEL/2014 ASSESSMENT YEAR: 2012-13 O R D E R PER AMIT SHUKLA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. CIT(A) GHAZIABAD VIDE ORDER DATED 16.10.2014 PERTA INING TO ASSESSMENT YEAR 2012-13. 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 26.2.2018 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE GAURAV GARG 152, NEW GANDHI NAGAR, GHAZIABAD PAN AGEPG5300K VS. DCIT, CIRCLE-1 GHAZIABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI AMIT JAIN, SR. DR DATE OF HEARING 26/02/2018 DATE OF PRONOUNCEMENT /02/2018 2 COLMUN NO. 10 WHEREIN THE ASSESSEE IS REQUIRED TO IND ICATE THE ADDRESS AT WHICH NOTICES ARE BE SENT. 3. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THE SAME, IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. 3. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF HEA RING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEITHER ANYON E WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. FROM THE ABOVE IT IS EVIDENT THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF APPEAL. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROV ISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRIBUNAL RULE S, AS WERE CONSIDERED IN THE CASES OF CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJI RAO HOLKAR, 223 ITR 480 ( MP), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. THE ASSESSEE, IF S O ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF T HIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL B E RECALLED. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. THIS DECISION WAS PRONOUNCED IN THE OPEN C OURT ON 26 TH FEBRUARY, 2018. 3 SD/- SD/- (PRASHANT MAHARISHI) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26/02/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI