Braham Kaur, Meerut V. ITO, Ward-1(2), Meerut

ITA 4394/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2075 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .NO.-4394/DEL/2018 (ASSESSMENT YEAR-2009-10) BRAHAM KAUR W/O LATE SH. KRIPAL SINGH, VILL-KITHAULI, BHAGPAT ROAD, MEERUT, UTTAR PRADESH. CQSPB0609N (APPELLANT) VS ITO WARD 1(2), MEERUT. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S.L. ANURAGI, SR. DR ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 21.09.2017 OF THE LD. CIT(A), MEERUT RELEVANT TO ASSESSMENT YEAR 2009-10. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING FOR TODAY I.E. 19.11.2018 AT THE ADDRESS MENTIONED IN F ORM NO. 36 VIDE COLUMN NO. 10. 3. ON 19.11.2018, NEITHER THE ASSESSEE NOR HER AUTH ORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FI LED ANY APPLICATION FOR ADJOURNMENT OR NOR FILED THE FRESH ADDRESS BEFORE THE TRIBUNAL, HENCE, I AM OF THE VIEW THAT NO USEFUL PU RPOSE WOULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN ON THE S AME ADDRESS. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTION OF HER APPEAL. DATE OF HEARING 19/11/2018 DATE OF PRONOUNCEMENT 19/11/2018 ITA NOS. 4394/D/2018 BRAHAM KAUR 2 4. HAVING REGARD TO RULE 19(2) OF THE ITAT RULES AN D FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONB LE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADM ITTED AND DISMISS THE SAME. I WOULD LIKE TO CLARIFY THAT SUB SEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AN D IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PU RPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 19.11.2018. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 19/11/2018 *KAVITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NOS. 4394/D/2018 BRAHAM KAUR 3 DATE 1. DRAFT DICTATED ON 19.11.18 2. DRAFT PLACED BEFORE AUTHOR 19.11.18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 19.11.18 5. APPROVED DRAFT COMES TO THE SR.PS/PS 19.11.18 6. ORDER PRONOUNCED AND UPLOADED 19.11.18 7. FILE SENT TO THE BENCH CLERK 19.11.18 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.