KRISHNA GOPAL SARAF, NEW DELHI V. ACIT, CC- 28, NEW DELHI

ITA 4564/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4232 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NOS.4564 & 4565/DEL/2017 ASSESSMENT YEARS : 2013-14 & 2014-15 KRISHNA GOPAL SARAF, 2 ND FLOOR, P-5, PRIVATE COLONY, SRINIVASPURI, NEW DELHI. VS. ACIT, CENTRAL CIRCLE- 28, NEW DELHI. PAN : ADJPS1407P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ARUN KUMAR YADAV, SR.DR DATE OF HEARING : 03-01-2018 DATE OF PRONOUNCEMENT : 03-01-2018 O R D E R PER R. K. PANDA, AM : THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS DATED 22.04.2017 OF CIT(A)- 29, NEW DELHI RELATING TO ASSESSMENT YEARS 2013-14 AND 2014-15 RESPECTIVELY. 2. THE ABOVE APPEALS WERE FIXED FOR HEARING ON 23.1 1.2017. SINCE NOBODY APPEARED ON BEHALF OF THE ASSESSEE, THE CASE WAS AD JOURNED TO 03.01.2018 BY ISSUING FRESH NOTICE THROUGH RPAD. HOWEVER, THE NO TICE ISSUED BY THE REGISTRY THROUGH RPAD WAS RETURNED BY THE POSTAL AUTHORITY W ITH THE REMARK LEFT. THE ASSESSEE HAS NOT TAKEN ANY STEPS TO INTIMATE TH E CHANGE OF ADDRESS, IF ANY. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS FILED BY HIM. THEREFORE, FOLLOWING THE DEC ISION OF THE TRIBUNAL IN THE 2 ITA NOS.4564 & 4565/DEL/2017 CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 I TD 320 AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LA TE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (MP), THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN-LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPEARANCE ON THE DATE OF HEARIN G, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 03 RD JANUARY, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 03-01-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI