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Income Tax Appellate Tribunal - Delhi

Ankit Gupta , New Delhi vs Ito, Ward- 32(2), New Delhi on 25 March, 2019

                 IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH: 'SMC' NEW DELHI

             BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                         I.T.A .No.-6024/Del/2018
                       (ASSESSMENT YEAR-2010-11)

       Ankit Gupta                       vs    ITO
       D-72, Freedom Fighter Enclave,          Ward 32(2),
       IGNOU Road, Neb Sarai,                  New Delhi.
       New Delhi.
       PAN No. AJMPG8474B
       (APPELLANT)                             (RESPONDENT)
              Appellant by        None
              Respondent by       Shri S.L.    Anuragi, Sr. DR

                      Date of Hearing              25/03/2019
                   Date of Pronouncement           25/03/2019

                                      ORDER

This appeal filed by the Assessee is directed against the Order dated 18/06/2018 of the Ld. CIT(A)-11, New Delhi relevant to assessment year 2010-11.

2. In this case the Notice was sent to the assessee for hearing i.e. on 25/03/2019 at the address mentioned in Form No. 36 vide Column No. 10.

3. On 25/03/2019, neither the assessee nor his Authorized Representative attended the hearing and also not filed any Application for adjournment or nor filed the fresh address before the Tribunal, hence, I am of the view that no useful purpose would be served to serve the notice again and again on the same address. 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 the ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon'ble Madhya Pradesh High Court's decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat this appeal as un-admitted and dismiss the same. I would like to clarify that subsequently, if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeal.

5. In the result, the Appeal of the assessee is dismissed in limine.

Order pronounced on 25.03.2019.

Sd/-

(H.S. SIDHU) JUDICIAL MEMBER Dated: 25/03/2019 *Kavita Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA No. 6024/D/2018 3 Date

1. Draft dictated on 25/03/19

2. Draft placed before author 25/03/19

3. Draft proposed & placed before the second member

4. Draft discussed/approved by Second 25/03 Member.

5. Approved Draft comes to the 25 /03 Sr.PS/PS

6. Order Pronounced and Uploaded 25/03

7. File sent to the Bench Clerk 25/03

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.