JAI SINGH,G B NAGAR vs. ITO, WARD-1(5), NOIDA

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ITA 2306/DEL/2018Status: DisposedITAT Delhi17 December 2018AY 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 appears to be not interested in pursuing the appeal due to non-service of notice. The assessee was advised to file an application explaining the non-service if they wished to pursue the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The notice of hearing sent to the assessee's provided address was returned with remarks 'incorrect address'. The assessee did not inform the registry of any address change.

What were the issues?

Whether the appeal should be dismissed due to non-service of notice on the assessee at the provided 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 P.S.Thuingu Leny, Sr. DR
Hearing: 13.12.2018Pronounced: 17.12.2018

PER N.S.SAINI, ACCOUNTANT MEMBER :

1.

This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-1, Noida dated 29.12.2017 for assessment year 2009-10.

2.

Notice of hearing was sent to the assessee by registered post with acknowledgement due on 17.09.2018 fixing the date of hearing on 13.12.2018 at the address provided by the assessee in Form no. 36. 3. The said notice has been returned back by the postal authorities with the remarks “incorrect address”. The assessee has not informed the registry about any change in address of the assessee. This shows that the assessee is not interested in pursuing with the appeal. Therefore, the appeal of the assessee is dismissed.

4.

Before parting with the order I would like to state that if advised the assessee may file and application to the Tribunal explaining the reason for non-service of the notice by postal authorities at the address provided by him in the appeal memo in Form No.

36.

The Tribunal if satisfied by the explanation of the assessee may recall its order for hearing the appeal on merits.

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