M/s. Grand View Realtors Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 4815/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3982 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 23-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT ME MBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.4815/DEL/2015 ASSESSMENT YEAR: 2005-06 M/S GRAND VIEW REALTORS P. LTD., 119, VARDHMAN FORTUNE MALL, 7 TH FLOOR, SURYA KIRAN BUILDING, G.T. KARNAL ROAD, NEW DELHI. PAN: AACCG2568C VS INCOME-TAX OFFICER, WARD 12(2), NEW DELHI. ASSESSEE BY NONE REVENUE BY SH. RAVI KANT GUPTA, SR. DR ORDER PER K. NARASIMHA CHARY, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDERS DATED 29.05.2015 IN APPEAL NO.270/07-08 & 377/14/CIT(A)-4 PASSED BY THE LD. COMMISSIONER OF INCOME- TAX (APPEALS)- 4, NEW DELHI (FOR SHORT HER EINAFTER CALLED LD. CITA). 2. WHEN THE MATTER IS CALLED TODAY, THERE IS NO RE PRESENTATION FOR THE ASSESSEE. ON AN EARLIER OCCASIONS, I.E. ON 26.08.2 015, 21.09.2015 AND 02.11.2015 THERE WAS REPRESENTATION FOR THE ASSESSEE BEFORE TH E SINGLE MEMBER, BUT AFTER DATE OF HEARING 13.08.2018 DATE OF PRONOUNCEMENT 13.08.2018 2 THE TRANSFER OF THIS FILE TO THE DIVISION BENCH AT THE REPRESNETATION OF THE ASSESSEE, ON 20.06.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. NOTICE IS ISSUED IN THIS MATTER TO THE ASSESSEE TO THE ADDRESS FURNISHED IN FORM NO 36. WHEN THE NOTICE IS SENT TO PROPER ADDR ESS OF THE ASSESSEE AS PROVIDED BY THEM IN FORM NO. 36 THROUGH REGISTERED M AIL WITH POSTAGE PREPAID, IF THE ASSESSEE WAS TO BE FOUND THEREIN, THE NOTICE WO ULD HAVE BEEN SERVED. IF FOR ANY REASON THE ASSESSEE IS ABSENT TEMPORARILY, IT IS FOR THE ASSESSEE TO MAKE ARRANGEMENT WITH THE POSTAL DEPARTMENT EITHER TO DE LIVER IT TO SOME OTHER PERSON, OR TO RE-DIRECT IT TO AN ADDRESS WHERE THE ASSESSEE COULD BE FOUND OR TO DETAIN THE MAIL TILL THE ASSESSEE COMES BACK AND CL AIMS THE SAME. EVEN IF THE ASSESSEE SHIFTS FROM THAT PLACE, IT IS FOR THE ASSE SSEE TO NOTIFY THE NEW ADDRESS EITHER TO THE REVENUE OR TO THE TRIBUNAL OR TO THE POSTAL DEPARTMENT. OBVIOUSLY THE ASSESSEE HAD NOT TAKEN ANY OF THESE STEPS AND TH E NON-SERVICE OF NOTICE IN THIS MATTER IS SOLELY ATTRIBUTABLE TO THE CONDUCT OF THE ASSESSEE. 4. IN THESE CIRCUMSTANCES, WE FIND NO OPTION, BUT T O INFER THAT THE ASSESSEE LOST INTEREST IN THIS MATTER, AND WE ARE LEFT WITH NO OPTION BUT TO HOLD THAT THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FO R NON PROSECUTION. WE FIND SUPPORT FROM THE DECISION IN COMMISSIONER OF INCOME -TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL) WHEREIN THERE WAS NO REPRESE NTATION FOR THE APPELLANT IN THE APPEAL FILED BEFORE THE TRIBUNAL ON THE DATE OF HEARING, NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED AS TO WH Y THE APPELLANT HAD CHOSEN TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE ASSESSEE AS UNADMITT ED IN VIEW OF THE PROVISIONS OF 3 RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. RESP ECTFULLY FOLLOWING THE SAID DECISION, THE APPEAL FILED BY THE ASSESSEE IS DISMIS SED FOR NON- PROSECUTION. 5. THE ASSESSEE, IF SO DESIRE, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH AUGUST, 2018. SD/- SD/- (N.K. BILLAIYA) (K. NARASIM HA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH AUGUST, 2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED ON 13.08.2018 DRAFT PLACED BEFORE AUTHOR 13.08.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 13.08.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 13.08.2018 APPROVED DRAFT COMES TO THE SR.PS/PS 13.08.2018 4 KEPT FOR PRONOUNCEMENT ON 13.08.2018 DATE OF UPLOADING ORDER ON THE WEBSITE 14.08.2018 FILE SENT TO THE BENCH CLERK 14.08.2018 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.