Tajinder Singh, Rudrapur V. ITO, Ward-1(5), Rudrapur

ITA 3955/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6964 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.:- 3955/DEL/2018 ASSESSMENT YEAR: 2014-15 O R D E R AMIT SHUKLA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), HALDWANI VIDE ORDER DATED 09.03.2018 PERTAINING TO ASSESSMENT YEAR 2014-15. 2. IN THIS CASE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGD. AD POST FOR 16.10.2018 AT THE ADDRESS MENTION ED IN TAJINDER SINGH, HOUSE NO. 30, WARD NO.31, PUNJABI COLONY, KICHHA-263148 PAN-AXRPS9937J VS. INCOME TAX OFFICER - 1(5), RUDRAPUR (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING 08 /0 1 /201 9 DATE OF PRONOUNCEMENT 08 /0 1 /201 9 2 FORM NO. 36 VIDE COLUMN NO. 10 WHEREIN THE ASSESSEE IS REQUIRED TO INDICATE THE ADDRESS AT WHICH NOTICES A RE BE SENT. 3. HOWEVER, AT THE TIME OF HEARING NO ONE WAS PRESE NT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER . DESPITE THE SAME, IN THE SECOND ROUND ALSO NO ONE WAS PRESE NT. 3. A PERUSAL OF THE RECORD SHOWS THAT THE DATE OF H EARING WAS INTIMATED TO THE ASSESSEE. DESPITE THE SAME NEI THER ANYONE WAS PRESENT NOR WAS ANY REQUEST FOR ADJOURNM ENT RECEIVED. FROM THE ABOVE IT IS EVIDENT THAT THE ASS ESSEE IS NOT INTERESTED IN THE PROSECUTION OF APPEAL. 4. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PR OVISIONS OF ORDER V RULE 19A OF THE INCOME-TAX APPELLATE TRI BUNAL RULES, AS WERE CONSIDERED IN THE CASES OF CIT VS. M ULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL); AND LATE TUKOJ I RAO HOLKAR, 223 ITR 480 (MP), WE DISMISS THIS APPEAL FILED BY T HE ASSESSEE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE ETC. AND IF THE BENCH IS SO SATI SFIED ABOUT THE REASONS ETC., THEN THIS ORDER SHALL BE RECALLED . 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. 3 ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2019. SD/- (AMIT SHUKLA) JUDICIAL MEMBER DATED: 8/01/2019 SH COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 DATE DRAFT DICTATED ON 8 .01.2019 DRAFT PLACED BEFORE AUTHOR 8.01.2019 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON FILE COMES BACK TO PS/SR. PS UPLOADED ON 9.01.2019 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.