Raghuraj Singh, Gautam Budh Nagar V. JCIT, Noida

ITA 3570/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4441 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO. 3570/DEL/2017 ASSTT. YEAR : 2014-15 RAGHURAJ SINGH, A-173, IIND FLLOR, SECTOR-47, NOIDA GAUTAM BUDH NAGAR VS JCIT, RANGE NOIDA (APPELLANT) (RESPONDENT) PAN NO. AWJPS9924 ASSESSEE BY : NONE REVENUE BY : SH. T VASANTHAN, S R. DR DATE OF HEARING : 27.09.2017 DATE OF PRONOUNCEMEN T : 27 . 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 31 ST MARCH, 2017 OF THE CIT(A)- 1, NOIDA RELATING TO A SSESSMENT YEAR 2014-15. 2. THIS APPEAL WAS FIXED FOR HEARING ON 24 TH SEPTEMBER, 2017 BY ISSUING OF NOTICE THROUGH RPAD. HOWEVER, THE SAID N OTICE WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK NOT AVAILABLE. THE ASSESSEE HAS NOT TAKEN ANY STEPS TO INTIMATE THE CH ANGED ADDRESS IF ANY. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSES SEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY I T. THEREFORE, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION ITA NO. 3570/DEL/2017 (RAGHURAJ SINGH) 2 OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER REPORTED IN 118 ITR 461, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY AT ITS D ISCRETION RECALL THE ORDER. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISS ED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 27.09.2017) SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED: 27 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO. 3570/DEL/2017 (RAGHURAJ SINGH) 3 DATE INITIAL 1. DRAFT DICTATED ON 27/09/2017 2. DRAFT PLACED BEFORE AUTHOR 27/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER /09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. /09/2017 5. APPROVED DRAFT COMES TO THE SR.PS/PS /09/2017 6. KEPT FOR PRONOUNCEMENT ON /09/2017 7. FILE SENT TO THE BENCH CLERK /09/2017 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.