Indian Kanoon - Search engine for Indian Law

Income Tax Appellate Tribunal - Delhi

Archit Gupta, New Delhi vs Acit, Central Circle-29 , New Delhi on 24 January, 2019

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

             BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER

                         I.T.A .No.-5369/Del/2018
                       (ASSESSMENT YEAR-2014-15)

       Archit Gupta                     vs     ACIT
       C/o Ravi Gupta, Advocate,               Central Circle 29,
       E-6A, Kailash Colony,                   New Delhi.
       New Delhi.
       AEUPG2360R
              Appellant by       None
              Respondent by      Shri S.L.     Anuragi, Sr. DR

                      Date of Hearing              24/01/2019
                   Date of Pronouncement           24/01/2019

                                      ORDER

This appeal filed by the Assessee is directed against the Order dated 15/05/2018 of the Ld. CIT(A)-30, New Delhi relevant to assessment year 2014-15.

2. In this case the Notice was sent to the assessee for hearing for today i.e. 24/01/2019 at the address mentioned in Form No. 36 vide Column No. 10.

3. On 24/01/2019, 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 unadmitted 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 24.01.2019.

Sd/-

(H.S. SIDHU) JUDICIAL MEMBER Dated: 24/01/2019 *Kavita Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA No. 5369/D/2018 Archit Gupta 3 Date

1. Draft dictated on 24/01/2019

2. Draft placed before author 24/01/2019

3. Draft proposed & placed before the second member

4. Draft discussed/approved by Second Member.

5. Approved Draft comes to the 24/01 Sr.PS/PS

6. Order Pronounced and Uploaded 24/01

7. File sent to the Bench Clerk 25/01

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.