ITO, Ward- 2(4), Faridabad V. The New Vikas Co-op House Building Society Ltd., Ballabhgarh

ITA 708/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1775 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 30-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “FRIDAY-SMC” BENCH: NEW DELHI SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.-708/Del/2018 [In ITA No.45/Del/2018] [Assessment Year : 2009-10] Shri Ashok Kumar, S/o-Shadi Lal, R/o-106/15, Anand Vihar, Near Roadways Bus Stand, Bulandshahr (U.P). PAN-AQXPK3400H vs ITO, Ward-3(1), Bulandshahr. APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Parkash, Sr.DR Date of Hearing 08.07.2022 Date of Pronouncement 29.07.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application has been filed on behalf of the assessee seeking recalling of the order dated 09.07.2018 in ITA No.45/Del/2018 passed by the Tribunal for the Assessment year 2009-10. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is seen from the records that the assessee was given various opportunities and the notice sent through speed post is returned back unserved by the Postal Authority with remark “No such person in this address”. No new address is provided by the assessee to the Registry. Therefore, the M.A. is taken up for hearing in the absence of the assessee. 3. On the contrary, Ld. Sr. DR submitted that the assessee was thoroughly negligent and did not present before the Tribunal after provided 2 | Page various opportunities. Therefore, it appears that the assessee is not interested in prosecuting the present appeal. 4. I have heard the contention of Ld. Sr. DR and perused the material available on record. No one attended the proceedings on behalf of the assessee. Even despite given various opportunities to the assessee, there is no representation on behalf of assessee before this Tribunal. Therefore, it is conferred that there is no reasonable cause for non-appearance on behalf of the assessee hence, the M.A. filed by the assessee is dismissed. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on 29 th July, 2022. Sd/- (KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI