PRAVEEN SHARMA,GAUTAM BUDH NAGAR vs. ITO, WARD- 2(5), NOIDA

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ITA 6630/DEL/2018Status: DisposedITAT Delhi05 April 2019AY 2009-103 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 held that the assessee was not serious in pursuing the appeal due to the unserved notice and lack of updated address. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order. Notice of hearing sent to the assessee's address was returned unserved with remarks 'Incomplete Address'. No change of address was provided by the assessee.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to provide a correct and complete address for communication.

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: 04.04.2019Pronounced: 05.04.2019

ORDER This is an appeal filed by the Assessee against the order of CIT(Appeals)-1, Noida dated 28.03.2018.

2.

Notice of hearing was sent to the assessee by Speed Post at the address provided in Form 36, which was returned back by the postal authorities un-served with the remarks “Incomplete Address”. No change of address has been provided by the assessee.

3.

This shows that the assessee is not serious in pursuing with the appeal and hence, the same is dismissed.

4.

Before parting with this order, I would like to state that the assessee, if advise shall be at liberty to file an application before the Tribunal for restoration of the appeal and the Tribunal, and the Tribunal if satisfied with the reasons of the assessee may recall this order.

5.

In the result, the appeal of assessee is dismissed.

Order pronounced in the open court on 05/04/2019

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