MEENA GUPTA,NEW DELHI vs. ITO, WARD- 36(4), NEW DELHI

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ITA 5939/DEL/2018Status: DisposedITAT Delhi26 March 2019AY 2014-153 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 treated as unadmitted and dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. The notice sent to the assessee was returned with the remark 'NO SUCH RESIDENCE'.

What were the issues?

The primary issue was the assessee's non-appearance and the inability to serve notice, leading to the dismissal of the appeal in limine.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Before: SHRI H.S. SIDHU

This appeal filed by the Assessee is directed against the Order dated 21.5.2018 of the Ld. CIT(A)-12, 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. 26.03.2019 at the address mentioned in Form No. 36 vide Column No. 10, which was returned back with the postal remarks “NO SUCH RESIDENCE”.

3.

On 26.03.2019, neither the assessee nor her Authorised 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 her Appeal.

4.

Having regard to Rule 19(2) of 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.

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