BHIM PAL DAGAR,FARIDABAD vs. ITO, WARD-1(4), FARIDABAD

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ITA 4705/DEL/2018Status: DisposedITAT Delhi26 February 2019AY 2012-133 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 appeared to be no longer interested in prosecuting the appeal due to the unserved notice. Following established precedents, the appeal was dismissed.

What were the facts?

The assessee's appeal was scheduled for hearing, but the notice sent to the assessee's address was returned with remarks of an incomplete/wrong address. The assessee did not provide any alternative address for service.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear or provide a correct address for service of notice.

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 BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 26.02.2019Pronounced: 26.02.2019

For Assessee : -None- For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 26.02.2019 Date of Pronouncement : 26.02.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Faridabad, Dated 27th April, 2018, for the A.Y. 2012-2013.

2.

The assessee has been notified the date of hearing through Registered Post. However, envelope containing the notice has been returned by the Postal Authorities with the remarks that “Address is incomplete/wrong address”. No other address have been given by the assessee for the purpose of service upon assessee. It, therefore, appears that assessee is no more

2 ITA.No.4705/Del./2018 Shri Bhim Pal Dagar, Faridabad. interested in prosecuting the appeal. Therefore, the appeal of the assessee is liable to be dismissed as un-admitted.

3.

In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that “the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same”. In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted.

4.

In the result, appeal of the Assessee dismissed.

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