SANJIV KUMAR BALESHWAR SINGH PUNDIR, NOIDA V. DCIT, CIRCLE- 3, NOIDA

ITA 5873/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3096 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K JIWANI

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 5873/DEL/2017 A.Y.: 2012-13 SANJIV KUMAR BALESHWAR SINGH PUNDIR, VS. DCIT, CIR CLE-3, C-335, SECTOR-1, NEW DELHI RAMPUR JAGIR, GAUTM BUDH NAGAR, SARAJPUR, UTTAR PRADESH 201306 (PAN: ARTPS1548M) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. V.K. JIWANI, SR. DR O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 23.2.2017 OF THE LD. CIT(A)-I, NEW DELHI RELEVA NT TO ASSESSMENT YEAR 2012-13. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING FOR 15.03.2018 AT THE ADDRESS MENTIONED IN FORM NO. 36 VI DE COLUMN NO. 10. 3. ON 15.03.2018, NEITHER THE ASSESSEE NOR HIS AUTHORI SED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FILE D ANY APPLICATION FOR ADJOURNMENT, HENCE, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 4. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING T HAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRAD ESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR PAGE 2 OF 3 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISMI SS THE SAME. I WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SAT ISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 15-03-2018. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 15/03/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES PAGE 3 OF 3