Rajbir Singh, Faridabad V. ITO, Ward-11(2), Faridabad

ITA 2588/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4078 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 13-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.2588/DEL/2018 ASSESSMENT YEAR: 2014-15 RAJBIR SINGH, VPO-MACHHGARH, BALLABGARH, FARIDABAD. PAN: CSLPS0214B VS. ITO, WARD-11(2), FARIDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AMIT JAIN, SR.DR DATE OF HEARING : 11.03.2019 DATE OF PRONOUNCEMENT : 11.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 18 TH DECEMBER, 2017 OF THE CIT(A), FARIDABAD, RELATING TO ASSESSME NT YEAR 2014-15. 2. THIS CASE WAS FIXED FOR HEARING BY ISSUE OF NOTI CE THROUGH RPAD. HOWEVER, THE NOTICE WAS RETURNED UNSERVED BY THE POSTAL AUTHORIT IES WITH THE REMARK NO SUCH PERSON. THE ASSESSEE HAS ALSO NOT TAKEN ANY STEPS TO INTIMATE THE CHANGED ADDRESS, IF ANY. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTE D IN PROSECUTING THE APPEAL FIELD BY HIM. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION:- ITA NO.2588/DEL/2018 2 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF ON 11.03.2019. SD/- (R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 11 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI