Income Tax Appellate Tribunal - Delhi
Ramesh Chand Kapoor, L/H Of Late Sh. ... vs Ito, Ward-58(2), New Delhi on 1 April, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'SMC' NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
I.T.A .No.-6059/Del/2018
(ASSESSMENT YEAR-2010-11)
Ramesh Chand Kapoor vs ITO
L/H of Late Sh. Rohit Kapoor, Ward 58(2),
F-182-AA, Mangal Bazar, New Delhi.
Laxmi Nagar,
Delhi.
PAN No. AOKPK6279K (RESPONDENT)
(APPELLANT)
Appellant by None
Respondent by Shri S.L. Anuragi, Sr. DR
Date of Hearing 28/03/2019
Date of Pronouncement 01/04/2019
ORDER
This appeal filed by the Assessee is directed against the Order dated 03/08/2018 of the Ld. CIT(A)-19, New Delhi relevant to assessment year 2010-11.
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 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 ITA No. 6059/D/2018 2 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 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. 6059/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 01/04 Member.
5. Approved Draft comes to the 01/04 Sr.PS/PS
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.