Pramila Devi, Delhi V. ITO, New Delhi

ITA 3354/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3623 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 3354/DEL/2017 A.Y.: 2010-11 PRAMILA DEVI, VS. ITO, WARD 41(4), 142/A8, ROOM NO. 1911, RAMPRUA 19 TH FLOOR, E-2 WING, DELHI 110 035 CIVIC CENTRE, (PAN: AGWPD7107P) JLN MARG, OPP. RAMLEELA GROUND, NEW DELHI 110 002 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : NONE O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 10.3.2017 OF THE LD. CIT(A)-14, NEW DELHI RELEV ANT TO ASSESSMENT YEAR 2010-11. 2. EARLIER THIS CASE CAME UP FOR HEARING BEFORE THE BE NCH ON 19.09.2017 AND NONE APPEARED ON BEHALF OF THE ASSESS EE, ACCORDINGLY, THE CASE WAS ADJOURNED FOR 13.11.2017 AN D NOTICE OF HEARING FOR 13.11.2017 WAS SENT BY REGD. POST TO THE A SSESSEE. 3. ON 13.11.2017 I.E. TODAY, NEITHER THE ASSESSEE NO R HER AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALS O NOT FILED ANY APPLICATION FOR ADJOURNMENT AND ALSO NONE APPEARED O N BEHALF OF THE DEPARTMENT, HENCE, I AM OF THE VIEW THAT NO USEFU L PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN. IN VI EW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN P ROSECUTION OF HER 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 PAGE 2 OF 3 INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISMI SS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE 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 13-11-2017. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:13/11/2017 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