NARESH KUMAR GUPTA, NEW DELHI V. ITO, WARD- 47(1), NEW DELHI

ITA 6061/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0103 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .NO.-6061/DEL/2018 (ASSESSMENT YEAR-2011-12) NARESH KUMAR GUPTA 2646, GALI RAGHUNANDAN, NAYA BAZAR, NEW DELHI. PAN NO. AAAPG2283M (APPELLANT) VS ITO WARD 47(1), NEW DELHI. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S.L. ANURAGI, SR. DR ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 26/07/2018 OF THE LD. CIT(A)-16, NEW DELHI RE LEVANT TO ASSESSMENT YEAR 2011-12. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING I.E. ON 28/03/2019 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. 3. ON 28/03/2019, NEITHER THE ASSESSEE NOR HIS AUTH ORIZED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FI LED ANY APPLICATION FOR ADJOURNMENT OR NOR FILED THE FRESH ADDRESS BEFORE THE TRIBUNAL, HENCE, I AM OF THE VIEW THAT NO USEFUL PU RPOSE WOULD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN ON THE S AME ADDRESS. IN VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. DATE OF HEARING 28/03/2019 DATE OF PRONOUNCEMENT 01/04/2019 ITA NO. 6061/D/2018 2 4. HAVING REGARD TO RULE 19(2) OF THE ITAT RULES AN D FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL IN CLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONB LE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UN-AD MITTED AND DISMISS THE SAME. I WOULD LIKE TO CLARIFY THAT SUB SEQUENTLY, IF THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AN D IF THE BENCH IS SO SATISFIED, THE MATTER MAY BE RECALLED FOR THE PU RPOSE OF ADJUDICATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 01.04.2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 01/04/2019 *KAVITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NO. 6061/D/2018 3 DATE 1. DRAFT DICTATED ON 28/03/19 2. DRAFT PLACED BEFORE AUTHOR 28/03/19 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 01/04 5. APPROVED DRAFT COMES TO THE SR.PS/PS 01/04 6. ORDER PRONOUNCED AND UPLOADED 01/04 7. FILE SENT TO THE BENCH CLERK 01/04 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.