What did the Tribunal hold?

The Tribunal concluded that the assessee appeared to be no longer interested in pursuing the appeal. Therefore, the appeal was consigned to record.

The assessee's appeal was scheduled for hearing, but the notice sent by registered post was returned with the remark 'Left'. The assessee did not provide an alternative address.

What were the issues?

Whether the appeal can proceed when the assessee is not available for service of notice and appears to have abandoned the appeal.

Prince Layers Cum Hatchery vs ITO | ITAT Delhi 2019

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

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 09.10.2019Pronounced: 11.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1614/Del./2016 Assessment Year 2008-2009 M/s. Prince Layers Cum The Income Tax Officer, Hatchery, A-53, Indra Ward – 19 (4), vs., Nagar, Azadpur, Delhi. Delhi – 110 033. PAN AAJFP1086E (Appellant) (Respondent) For Assessee : -None- For Revenue : Ms. Rakhi Vimal, Sr. D.R. Date of Hearing : 09.10.2019 Date of Pronouncement : 11.10.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-12, New Delhi, Dated 28.01.2016 for the A.Y. 2008-2009.

The assessee has been notified the date of hearing through registered post at the correct address given in the appeal papers. However, the registered cover

2 ITA.No.1614/Del./2016 M/s. Prince Layers Cum Hatchery, Delhi. containing the notice returned with the remarks by the postal authorities as “Left”. The assessee has not given any other address for the purpose of service of notice. It, therefore, appears that assessee is no more interested in prosecuting the appeal. Therefore, the appeal shall have to be consigned to record. In view of the above, we consign the appeal of assessee to record with a liberty to assessee to furnish fresh address for the purpose of service of notice and in case, the same is furnished, registry may put-up the file before the concerned Bench for revival of the appeal.

In the result, file is consigned to record and appeal of assessee disposed of accordingly.

Order pronounced in the open Court.

Sd/- Sd/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 11th October, 2019 VBP/-

3 ITA.No.1614/Del./2016 M/s. Prince Layers Cum Hatchery, Delhi.

PRINCE LAYERS CUM HATCHERY,DELHI vs. ITO, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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