MEDIA MAGNETIC CASSETTES,DELHI vs. ITO, WARD- 6(3), NEW DELHI

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ITA 7355/DEL/2018Status: HeardITAT Delhi11 April 2019AY 2011-122 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 inferred that the assessee was not interested in pursuing the appeal due to non-appearance and the returned notice. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but the notice sent to their registered address was returned with the remark "No such person". The assessee did not provide any updated address or appear for the hearing.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and failure to provide a valid address.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI N.S. SAINI

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 10.04.2019Pronounced: 11.04.2019

This appeal filed by the Assessee is directed against the order of Ld. CIT(A)-6, Delhi dated 20.02.2017.

2.

In this case the Notice was sent to the assessee for hearing i.e. on 10.04.2019 at the address mentioned in Form No. 36 vide Column No.

10.

However, the same was returned back with the postal remarks “No such person”.

3.

No change in address has been provided by the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of his Appeal.

4.

Therefore, I dismiss the appeal of the assessee.

5. Before parting with this order, I would like to state that, if advised, the assessee may file an application before this Tribunal for restoration of its appeal, and the Tribunal if satisfied with the reasons of the assessee may recall this order for hearing the appeal on merits.

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