Surat Singh, Panipat V. ITO, Ward- 4, Panipat

ITA 8211/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4731 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 8211/DEL/2018 A.Y.: 2010-11 SURAT SINGH, VS. ITO, WARD-4, VPO BHAPRA, SAMHALKA, PANIPAT PANIPAT HARYANA - 132103 (PAN: CQLPS9692H) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. S.L. ANURAGI, SR. DR. O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 31.10.2018 OF THE LD. CIT(A)-15, NEW DELHI REL EVANT TO ASSESSMENT YEAR 2010-11. 2. IN THIS CASE THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING FOR TODAY I.E. 15.05.2019 AT THE ADDRESS MENTIONED IN F ORM NO. 36 VIDE COLUMN NO. 10. 3. ON 15.05.2019, NEITHER THE ASSESSEE NOR HIS AUTHO RISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT FIL ED ANY APPLICATION FOR ADJOURNMENT OR NOR FILED THE FRESH ADDRESS BEFOR E THE TRIBUNAL, HENCE, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOU LD BE SERVED TO SERVE THE NOTICE AGAIN AND AGAIN ON THE SAME ADDRES S. 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 FOL LOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADESH HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT; 223 ITR 480 (MP), I TREAT THIS APPEAL AS UNADMITTED AND DISM ISS THE SAME. I PAGE 2 OF 2 WOULD LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSE SSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO S ATISFIED, THE MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATI ON OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED ON 15-05-2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE:15/05/2019 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