M/S. JSC TECHNOPROM EXPORT,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1472/DEL/2016Status: DisposedITAT Delhi06 January 2020AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that despite multiple attempts to notify the assessee, no appearance was made. As there was no other address available for service, the appeal file was consigned to record.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative appeared. Notices sent to the assessee were returned unserved with the remark 'Left'.

What were the issues?

The primary issue was the non-appearance of the assessee and the inability to serve notices, leading to the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 144C(13),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “A”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI N.K. BILLAIYA

Hearing: 06.01.2020Pronounced: 06.01.2020

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.1472/Del./2016 Assessment Year 2012-2013 M/s. JSC Technoprom The ACIT, Export, 90, Poorvi Marg, Circle -2(1)(2), vs., Vasant Vihar, New Delhi New Delhi. PIN – 110 057. PAN AAACF7011K (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sanjay Goyal, CIT-D.R. Date of Hearing : 06.01.2020 Date of Pronouncement : 06.01.2020 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the assessment order Dated 29.01.2016 under section 144C(13) read with Section 143(3) of the I.T. Act, 1961.

2.

In this case, the assessee has been notified the date of hearing through registered post. However, none have been complied with. The notice issued for 20.08.2019

2 ITA.No.1472/Del./2016 M/s. JSC Technoprom Export, New Delhi. through registered post returned un-served by the postal authorities with the remarks “Left”. Further notice was issued for 06.01.2020, copy of which is also provided to the Ld. D.R. for service. However, despite notifying the date of hearing, none appeared on behalf of the assessee. There is no other address available on file for the purpose of service upon the assessee. In these circumstances, the appeal file shall have to be consigned to record. The assessee may furnish fresh address for revival of the appeal. In view of the above, the file is consigned to the record with the above directions.

3.

In the result, appeal of the assessee is dismissed for statistical purposes at this stage.

Order pronounced in the open Court.

Sd/- Sd/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 06th January, 2020 VBP/-

3 ITA.No.1472/Del./2016 M/s. JSC Technoprom Export, New Delhi.

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