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

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.

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.

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.

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