Jai Singh, G B Nagar V. ITO, Ward-1(5), Noida

ITA 2306/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9335 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S THUINGU LENY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-2306/DEL/2018 ( ASSESSMENT YEAR: 2009-10) JAI SINGH G B NAGAR VIII-SALARPUR, SECTOR 101, DADRI DISTT.- GOUTAM BUDH NAGAR, NOIDA UTTAR PRADESH PAN : BIFPS0253K VS ITO, WARD-1(5) NOIDA ASSESSEE BY NONE REVENUE BY SHRI P.S.THUINGU LENY, SR. DR ORDER PER N.S.SAINI, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1, NOIDA DATED 29.12.2017 FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 17.09.2018 FIXING THE DATE OF HEARING ON 13.12.2018 AT THE ADDRESS PROVIDED BY THE ASSESSEE IN FORM NO. 36. 3. THE SAID NOTICE HAS BEEN RETURNED BACK BY THE PO STAL AUTHORITIES WITH THE REMARKS INCORRECT ADDRESS. T HE ASSESSEE HAS NOT INFORMED THE REGISTRY ABOUT ANY CHANGE IN A DDRESS OF DATE OF HEARING 13.12.2018 DATE OF PRONOUNCEMENT 17.12.2018 2 ITA N O. 2306/DEL/2018 THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT I NTERESTED IN PURSUING WITH THE APPEAL. THEREFORE, THE APPEAL OF THE ASSESSEE IS DISMISSED. 4. BEFORE PARTING WITH THE ORDER I WOULD LIKE TO ST ATE THAT IF ADVISED THE ASSESSEE MAY FILE AND APPLICATION TO TH E TRIBUNAL EXPLAINING THE REASON FOR NON-SERVICE OF THE NOTICE BY POSTAL AUTHORITIES AT THE ADDRESS PROVIDED BY HIM IN THE A PPEAL MEMO IN FORM NO. 36. THE TRIBUNAL IF SATISFIED BY THE EX PLANATION OF THE ASSESSEE MAY RECALL ITS ORDER FOR HEARING THE A PPEAL ON MERITS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 17 TH DECEMBER, 2018 AT NEW DELHI. SD/- (N.S.SAINI) ACCOUNTANT M EMBER DATED: 17.12.2018 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT, NEW DELHI 3 ITA N O. 2306/DEL/2018 DATE OF DICTATION 13.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER .12.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 17.12.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 17.12.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS .12.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER