Awadesh, Noida V. ITO, Ward-1(1), Noida

ITA 6577/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9926 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-10-2018
• 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 N.S. SAINI, ACCOUNTANT MEMBER I.T.A .NO.-6577/DEL/2018 (ASSESSMENT YEAR-2009-10) AWADESH KUMAR YADAV SARFABAD, SECTOR-73, NOIDA UTTAR PRADESH. PAN NO. BJFPA4533D (APPELLANT) VS ITO WARD 1(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 29.06.2018 OF THE LD. CIT(A)-1, NOIDA RELEVAN T TO ASSESSMENT YEAR 2009-10. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING I.E. ON 02.04.2019 AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10. HOWEVER, THE SAME WAS RETURNED BACK WITH T HE POSTAL REMARKS INCOMPLETE ADDRESS. 3. ON 02.04.2019, 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 DATE OF HEARING 02.04.2019 DATE OF PRONOUNCEMENT 02.04.2019 ITA NO. 6577/D/2018 2 VIEW OF ABOVE, IT IS THUS INFERRED THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL. 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 02.04.2019. SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 02/04/2019 *KAVITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NO. 6577/D/2018 3 DATE 1. DRAFT DICTATED ON 02/04/19 2. DRAFT PLACED BEFORE AUTHOR 02/04/19 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 03/04 6. ORDER PRONOUNCED AND UPLOADED 03/04 7. FILE SENT TO THE BENCH CLERK 03/04 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.