Irshad, Ghaziabad V. ITO, Ward-1(3), Ghaziabad

ITA 5740/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1241 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5740/DEL/2018 ASSESSMENT YEAR: 2009-10 IRSHAD, S/O SHRI FARIYAJ ALI, H.NO.231, MUHIDDINPUR, DABARSI, GHAZIABAD. PAN: FAGPK9635E VS. ITO, WARD-1(3), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS RAKHI VIMAL, SR. DR DATE OF HEARING : 14.03.2019 DATE OF PRONOUNCEMENT : 14.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20 TH JUNE, 2018 OF THE CIT(A), ALIGARH, RELATING TO ASSESSMENT YEAR 20 09-10. 2. NOTICE OF HEARING ISSUED BY THE REGISTRY THROUGH RPAD WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS NO PERSON IN T HE GIVEN ADDRESS. THE ASSESSEE HAS NOT TAKEN ANY STEPS TO INTIMATE THE CHANGED ADDRESS , IF ANY. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTER ESTED IN PROSECUTING THE APPEAL FIELD ITA NO.5740/DEL/2018 2 BY HIM. THEREFORE, FOLLOWING THE DECISIONS MENTION ED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.). 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.). 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICATIO N, SATISFY THE BENCH FOR NON- APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY , AT ITS DISCRETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 14.03.2019. SD/- (R.K. PANDA) ACCOUN TANT MEMFBER DATED: 14 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI