Anil Gupta, Faridabad V. ITO, Ward-1(1), Faridabad

ITA 4652/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1805 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 21-06-2018
• 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.-4652/DEL/2018 (ASSESSMENT YEAR-2014-15) ANIL GUPTA H.NO. 2L/63, B.P., NIT, FARIDABAD, HARYANA. PAN NO. ABWPG6192L (APPELLANT) VS ITO WARD 1(1), FARIDABAD. (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 27.04.2018 OF THE LD. CIT(A), FARIDABAD RELEV ANT TO ASSESSMENT YEAR 2014-15. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING FOR TODAY I.E. 22.11.2018 AT THE ADDRESS MENTIONED IN F ORM NO. 36 VIDE COLUMN NO. 10. 3. ON 22.11.2018, NEITHER THE ASSESSEE NOR HIS 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 HIS APPEAL. DATE OF HEARING 22/11/2018 DATE OF PRONOUNCEMENT 22/11/2018 ITA NOS. 4652/D/2018 A.Y. 2014-15 ANIL GUPTA 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 22.11.2018. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 22/11/2018 *KAVITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NOS. 4652/D/2018 A.Y. 2014-15 ANIL GUPTA 3 DATE 1. DRAFT DICTATED ON 22.11.2018 2. DRAFT PLACED BEFORE AUTHOR 22.11.2018 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 22.11.2018 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 22.11.2018 5. APPROVED DRAFT COMES TO THE SR.PS/PS 22.11.2018 6. ORDER PRONOUNCED AND UPLOADED 22.11.2018 7. FILE SENT TO THE BENCH CLERK 22.11.2018 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.