Rajiv Beri, New Delhi V. ACIT, New Delhi

ITA 4586/DEL/2013

• Counselvise Citation: 458620114 RSA 2013
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 13-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 02-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY

Judgement Text

ITA NO . 4586 /D EL/ 201 3 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI H.S. SIDHU , JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO . 4586 /DEL/2013 A.Y. : 2009 - 10 RAJIV BERI C/O G.RAI & CO., 29A/1, ASAF ALI ROAD, NEW DELHI 110002 (PAN: AAFPB7218L) VS. ACIT, CIRCLE 32(1), CR BLDG., NEW DELHI - 2 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. VIKRAM SAHAY, SR. DR DATE OF HEARING: 13 . 01 .201 5 DATE OF ORDER : 1 3 . 01 .201 5 ORDER PER H.S. SIDHU : JM TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER DATED 1 . 5 . 201 3 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - XXVI, NEW DELHI FOR THE ASSTT. YEAR 2009 - 10 . 2. AS PER RECORD, THE AFORESAID APPEAL HAS BEEN FILED ON 26 . 11 . 201 3 AND FIXED FOR HEARING ON 23 .1.201 4 WHICH WAS ADJOURNED TO 28 . 7 .2014 ON THE REQUEST OF THE ASSESS AND FURTHER ADJOURNED DUE TO NON - FUNCTIONAL OF BENCH FOR TODAY I.E. 13.01.2015 FOR WHICH NOTICE WAS SENT TO THE ASSESSEE BY REGD. AD POST FOR TODAY I.E. 13 . 1 .201 5 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 W HILE FILING THE APPEAL BEFORE THE TRIBUNAL , WHICH WAS RETURNED WITH THE REMARKS OFFICE LEFT WITHOUT ADDRESS . 3. ON 13 .1.201 5 , NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILED ANY APPLICATION ITA NO . 4586 /D EL/ 201 3 2 FOR ADJOURNMENT AND APPLICATION FOR CHANGE OF HIS ADDRESS. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 4 . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HON BLE MADHYA PRADESH HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), WE TREAT TH IS APPEAL AS UNADMITTED AND DISMISS THE SAME. WE MAY LIKE TO CLARIFY TH AT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5 . AS A RESULT, THE A PPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 6 . ORDER PRONOUNCED IN THE OPEN COURT SOON AFTER CONCLUSION OF HEARING ON 13 TH JANUARY, 201 5 . SD/ - SD/ - [ T.S. KAPOOR ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER SRBHATNAGAR DATE: 13.1.2015 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES