Mr. Arvind Kumar Chauhan, Muzaffarnagar V. ITO, Muzaffarnagar

ITA 2370/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3295 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 2370/DEL/2016 A.Y.: 2012-13 ARVIND KUMAR CHAUHAN, VS. ITO, WARD 1(1), H.NO. 4, MOHALLA KEWAL PURI, MUZAFFARNAGAR MUZAFFARNGAR (PAN: AFNPC0833P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. ARUN KUMAR YADAV, SR. DR O R D E R PER H.S. SIDHU, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 03.2.2016 OF THE LD. CIT(A), MUZAFFARNAGAR REL EVANT TO ASSESSMENT YEAR 2012-13. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSE E FOR HEARING BY REGD. AD POST FOR TODAY I.E. 15.11.2017 AT THE ADDRE SS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 15.11.2017, NEITHER THE ASSESSEE NOR HIS AUTHORI SED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT BY THE ASSESSEE, HENCE, WE ARE OF T HE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SEND THE NOTICE AG AIN AND AGAIN TO THE ASSESSEE. 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 DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITTED AND DISM ISS THE SAME. WE WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE 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 15-11-2017. SD/- SD/- [PRASHANT MAHARISHI] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:15/11/2017 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