Usha Devi, Maharashtra V. ACIT, Karnal

ITA 578/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3512 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 29-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.578/DEL/2015 ASSESSMENT YEAR : 2012-13 USHA DEVI, A-3/705, MOHAN PRIDE, KHARAK PADA, KALYANA, MAHARASHTRA. VS. ACIT, CENTRAL CIRCLE, KARNAL. PAN : AHYPD0723C (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ATIQ AHMAD, SR.DR DATE OF HEARING : 13-02-2018 DATE OF PRONOUNCEMENT : 13-02-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 27.11.2014 OF THE CIT(A)- 3, GURGAON RELATING TO AS SESSMENT YEAR 2012-13. 2. THIS CASE WAS FIXED FOR A NUMBER OF TIMES AND NO ONE WAS APPEARING ON BEHALF OF THE ASSESSEE. THE CASE WAS LAST FIXED FO R HEARING ON 29.11.2017 AND SINCE THE BENCH DID NOT FUNCTION, THE HEARING WAS A DJOURNED TO 13.02.2018 BY ISSUE OF NOTICE THROUGH RPAD. HOWEVER, THE SAME WA S RETURNED UNSERVED BY THE POSTAL AUTHORITY. THE ASSESSEE HAS NOT TAKEN A NY STEPS TO INTIMATE THE CHANGE OF ADDRESS, IF ANY. THIS TYPE OF ATTITUDE ON THE P ART OF THE ASSESSEE SHOWS THAT SHE IS NOT INTERESTED IN PROSECUTING THE APPEAL FIL ED BY HER. THEREFORE, FOLLOWING 2 ITA NO.578/DEL/2015 THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) (P) LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF THE HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 4 80 (MP), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN-LIMINE. HOWEVER, I F THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPE ARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 13 TH FEBRUARY, 2018. SD/- SD/- (BEENA A. PILLAI) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13-02-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI