YOGENDRA S/o LATE RAGHUBIR, MEERUT V. ITO, WARD- 2(4), MEERUT

ITA 4/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4174 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 01-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.4/DEL/2018 ASSESSMENT YEAR: 2009-10 YOGENDRA, PIYUSH VISHWA & CO., CA A-109, FIRST FLOOR, MEERUT MALL, NEAR RANI MILL, DELHI ROAD, MEERUT. PAN: AFMPY5487L VS. ITO, WARD 2(4), MEERUT. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AMIT JAIN, SR.DR DATE OF HEARING : 13.03.2019 DATE OF PRONOUNCEMENT : 13.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 9 TH NOVEMBER, 2017 OF THE CIT(A), MEERUT, RELATING TO ASSESSMENT YEAR 2009-10. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHA LF OF THE ASSESSEE AT THE TIME OF HEARING. IT WAS SEEN THAT THE ASSESSMENT ORDER HAS BEEN PASSED U/S 144 OF THE IT ACT. EVEN BEFORE THE CIT(A) ALSO NONE APPEARED ON BEHALF OF THE ASSESSEE FOR WHICH HE HAS PASSED AN EX PARTE ORDER. THEREFORE, IT IS PRESUMED THAT THE ASSESSE E IS NOT INTERESTED ITA NO.4/DEL/2018 2 IN PROSECUTING THE APPEAL FIELD BY HIM. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSE D FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, EXPLAINS THE REASONS FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 13.03.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 13 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI