Neelam Sikka, New Delhi V. ITO, Ward-67(3), New Delhi

ITA 5757/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0796 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• 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 BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5757/DEL/2018 ASSESSMENT YEAR: 2011-12 NEELAM SIKKA, F-167/8, SBI OFFICERS FLATS, RAJOURI GARDEN, NEW DELHI. PAN: ALXPS7375L VS. ITO, WARD-67(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS RAKHI VIMAL, SR. DR DATE OF HEARING : 14.03.2019 DATE OF PRONOUNCEMENT : 27.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28 TH JUNE, 2018 OF THE CIT(A)-21, NEW DELHI, RELATING TO ASSESSMENT YE AR 2011-12. 2. THE NOTICE ISSUED BY THE REGISTRY THROUGH RPAD W AS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT. THE ASSESSEE HA S NOT INTIMATED THE TRIBUNAL REGARDING THE CHANGED ADDRESS, IF ANY. THIS TYPE O F CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT SHE IS NOT INTERESTED IN PROSECUTING THE APPEAL FIELD BY HER. THEREFORE, FOLLOWING THE DECISIONS MENTIONED BELOW, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION:- ITA NO.5757/DEL/2018 2 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, SATISFIES THE BENCH FOR SUCH NON-APPEARANCE, THE TRIBUNAL MAY, AT ITS DISCR ETION, RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 27.03.2019. SD/- (R.K. PANDA) ACCOUN TANT MEMFBER DATED: 27 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI