Income Tax Appellate Tribunal - Delhi
Mr. Arvind Kumar Chauhan, ... vs Ito, Muzaffarnagar on 15 November, 2017
IN THE INCOME TAX APPELATE TRIBUNAL
DELHI BENCH "A": NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
ITA No. 2370/Del/2016
A.Y.: 2012-13
ARVIND KUMAR CHAUHAN, VS. ITO, WARD 1(1),
H.NO. 4, MOHALLA KEWAL PURI, MUZAFFARNAGAR
MUZAFFARNGAR
(PAN: AFNPC0833P)
(Appellant) (Respondent)
Assessee by : None
Department by : Sh. Arun Kumar Yadav, Sr. DR
ORDER
PER H.S. SIDHU, JM
This appeal filed by the Assessee is directed against the Order dated 03.2.2016 of the Ld. CIT(A), Muzaffarnagar relevant to assessment year 2012-13.
2. In this case the Notice was sent to the Assessee for hearing by Regd. AD Post for today i.e. 15.11.2017 at the address mentioned in Form No. 36 vide Column No. 10.
3. On 15.11.2017, neither the assessee nor his Authorised Representative attended the hearing and also not filed any Application for adjournment by the Assessee, hence, we are of the view that no useful purpose would be served to send the notice again and again to the assessee. 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 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 Page 1 of 3 Court's decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We 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 15-11-2017.
Sd/- Sd/-
[PRASHANT MAHARISHI] [H.S. SIDHU]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Date:15/11/2017
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 Page 2 of 3 Page 3 of 3