IRSHAD,GHAZIABAD vs. ITO, WARD-1(3), GHAZIABAD

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ITA 5740/DEL/2018Status: DisposedITAT Delhi14 March 2019AY 2009-102 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's conduct indicated a lack of interest in prosecuting the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2009-10. The notice sent to the assessee's last known address was returned undelivered, and the assessee took no steps to update their address or appear for the hearing.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear or provide a valid address.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

For Respondent: Ms Rakhi Vimal, Sr. DR
Hearing: 14.03.2019Pronounced: 14.03.2019

SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Irshad, Vs. ITO, S/o Shri Fariyaj Ali, Ward-1(3), H.No.231, Muhiddinpur, Ghaziabad. Dabarsi, Ghaziabad. PAN: FAGPK9635E (Appellant) (Respondent) Assessee by : None Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 14.03.2019 Date of Pronouncement : 14.03.2019 ORDER

This appeal by the assessee is directed against the order dated 20th June, 2018 of the CIT(A), Aligarh, relating to Assessment Year 2009-10.

2.

Notice of hearing issued by the Registry through RPAD was returned by the Postal Authorities with the remarks ‘No person in the given address.’ The assessee has not taken any steps to intimate the changed address, if any. This type of conduct on the part of the assessee shows that he is not interested in prosecuting the appeal field by him. Therefore, following the decisions mentioned below, the appeal filed by the assessee is dismissed for want of prosecution:-

1. 1. CIT vs. B.N. Bhattachargee & Anr., 118 ITR 461. 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.). 3. Commissioner of Income-tax vs. Multiplan India (P.) Ltd, 38 ITD 320 (Del.).

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