M/s. Property Plaza, Faridabad V. ACIT, New Delhi

ITA 3362/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6915 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 26-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI G.D. AGRAWAL, PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.3362/DEL/2015 ASSESSMENT YEAR: 2008-09 M/S PROPERTY PLAZA 704, 7 TH FLOOR, SURYA KIRAN BUILDING, K.G. MARG, CONNAUGHT PLACE , NEW DELHI. PAN: AAIFP8705F VS ACIT, CIRCLE 31(1), NEW DELHI. ASSESSEE BY NONE REVENUE BY SH. S.R. SENAPATI, SR. DR ORDER PER K. NARASIMHA CHARY, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER S DATED 20.03.2015 IN APPEAL NO.296/2015 PASSED BY THE LD. COMMISSIONER OF INCOME- TAX (APPEALS)- 18, NEW DELHI (FOR SHORT HEREINAFTER CALLED LD. C ITA). 2. WHEN THE MATTER IS CALLED TODAY, THERE IS NO R EPRESENTATION FOR THE ASSESSEE. ON AN EARLIER OCCASION, I.E. ON 15.03.20 18, NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE IS ISSUED IN THIS MATTER TO T HE ASSESSEE TO THE ADDRESS DATE OF HEARING 23.07.2018 DATE OF PRONOUNCEMENT 23.07.2018 2 FURNISHED IN FORM NO 36. WHEN THE NOTICE IS SENT T O 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 TH EREIN, THE NOTICE WOULD HAVE BEEN SERVED. IF FOR ANY REASON THE ASSESSEE IS ABS ENT TEMPORARILY, IT IS FOR THE ASSESSEE TO MAKE ARRANGEMENT WITH THE POSTAL DEPART MENT 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 S TEPS AND THE NON-SERVICE OF NOTICE IN THIS MATTER IS SOLELY ATTRIBUTABLE TO THE CONDUCT OF THE ASSESSEE. 3. IN THESE CIRCUMSTANCES, WE FIND NO OPTION, BUT T O INFER THAT THE ASSESSEE LOST INTEREST IN THIS MATTER, AND WE ARE LEFT WITH NO OPTION BUT TO HOLD THAT THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FO R NON PROSECUTION. WE FIND SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME -TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL) WHEREIN THERE WAS NO REPRESE NTATION FOR THE APPELLANT IN THE APPEAL FILED 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 ASSESSEE AS UNADMIT TED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESP ECTFULLY FOLLOWING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMI SSED FOR NON- PROSECUTION. 4. THE ASSESSEE, IF SO DESIRE, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JULY, 2018. SD/- SD/- (G.D. AGRAWAL) (K. NARASIMH A CHARY) PRESIDENT JUDICIAL MEMBER DATED: 23 RD JULY, 2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED ON 23.07.2018 DRAFT PLACED BEFORE AUTHOR 23.07.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 24.7.18 KEPT FOR PRONOUNCEMENT ON 23.7.18 DATE OF UPLOADING ORDER ON THE WEBSITE 24.7.18 FILE SENT TO THE BENCH CLERK 24.7.18 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.