M/s. Unicon Financial Intermediaries Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3198/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1907 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 19-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DLEHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. NO.3198/DEL/2015 ASSESSMENT YEAR: 2010-11 UNICON FINANCIAL INTERMEDIARIES P.LTD., VS DCIT, CIRCLE 18(1), 27, FIRST FLOOR , BABAR LANE, NEW DELHI. BEMGALI MARKET, NEW DELHI. (PAN: AAACU6952E) SOUTH EXTENSION, PART-I, NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: MS ASHIMA NEB, SR. DR ORDER DATE OF HEARING: 19.11.2018 DATE OF PRONOUNCEMENT: 19.11.2018 PER K. NARASIMHA CHARY, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDERS DATED 27.02.2015 IN APPEAL NO.228/2013-14 TO 17/2014-15 PASSED BY THE LD. COMMISSIONER OF INCOME- TAX (APPEALS)-17, NEW DELHI. (FOR SHORT HEREINAFTER CALLED LD. CITA). 2. WHEN THE MATTER IS CALLED TODAY FOR HEARING, THERE IS NO REPRESENTATION ON BEHALF OF THE ASSESSEE. THE NOTICE SENT TO THE ASSESSEE BY REGISTERED POST TO THE ADDRESS FURNISHED IN FORM NO 36. WHEN THE NOTICE IS SENT TO PROPER ADDRESS OF THE ASSESSEE AS PROVIDED BY THEM IN FORM NO. 36 THROUGH REGISTERED MAIL WITH POSTAGE PREPAID, IF THE ASSESSEE WAS TO BE FOUND THEREIN, THE NOTICE WOULD HAVE BEEN SERVED. IF FOR ANY REASON THE ASSESSEE IS ABSENT TEMPORARILY, IT IS FOR THE ASSESSEE TO MAKE 2 ARRANGEMENT WITH THE POSTAL DEPARTMENT EITHER TO DELIVER IT TO SOME OTHER PERSON, OR TO RE-DIRECT IT TO AN ADDRESS WHERE THE ASSESSEE COULD BE FOUND OR TO DETAIN THE MAIL TILL THE ASSESSEE COMES BACK AND CLAIMS THE SAME. EVEN IF THE ASSESSEE SHIFTS FROM THAT PLACE, IT IS FOR THE ASSESSEE TO NOTIFY THE NEW ADDRESS EITHER TO THE REVENUE OR TO THE TRIBUNAL OR TO THE POSTAL DEPARTMENT. OBVIOUSLY THE ASSESSEE HAD NOT TAKEN ANY OF THESE STEPS AND THE NON-SERVICE OF NOTICE IN THIS MATTER IS SOLELY ATTRIBUTABLE TO THE CONDUCT OF THE ASSESSEE. SINCE THERE HAS BEEN NO REPRESENTATION FOR THE ASSESSEE EITHER IN PERSON OR THROUGH HIS AR, IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE ARE LEFT WITH NO OPTION BUT TO HOLD THAT THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. 3. WE FIND SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL) WHEREIN THERE WAS NO REPRESENTATION FOR THE APPELLANT IN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, ON THE DATE OF HEARING, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WHY THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY FOLLOWING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION. 4. THE ASSESSEE, IF SO DESIRE, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER, 2018. SD/- SD/- (O.P. KANT) (K. NARASIMHA CHARY) ACCOUNTANT MEMEBR JUDICIAL MEMBER DATED 19 TH NOVEMBER, 2018 VJ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR 4 DRAFT DICTATED 19.9.2018 DRAFT PLACED BEFORE AUTHOR 19.9.2018 APPROVED DRAFT COMES TO THE SR.PS/PS 19.9.2018 ORDER SIGNED AND PRONOUNCED ON 19.9.2018 FILE SENT TO THE BENCH CLERK 20.9.2018 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE 19.9.2018