PRADEEP ARYA,DELHI vs. ITO, WARD- 35(3), NEW DELHI

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ITA 2044/DEL/2018Status: DisposedITAT Delhi03 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 it is the assessee's duty to provide a correct address and that failure to appear and prosecute the appeal indicates a lack of interest. Following established legal precedents, the appeal was dismissed.

What were the facts?

The assessee's appeal was adjourned on the previous hearing due to non-appearance. A notice sent to the assessee was returned unserved with the remark "No such person". Despite a fresh notice, the assessee again failed to appear or seek an adjournment.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the assessee, especially when the assessee fails to provide a correct address and appear before the tribunal.

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: 03.12.2018Pronounced: 03.12.2018

ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-12, New Delhi, Dated 23.11.2017, for the A.Y. 2009-2010.

2.

On the last date of hearing the appeal was adjourned as none appeared on behalf of the assessee and a notice has been issued to the assessee, which has been returned un-served by the postal authorities with the remark “No such person”. However, even today i.e., on 03.12.2018, none appeared on behalf of the assessee nor any application 2 ITA.No.2044/Del./2018 Shri Pradeep Arya, Delhi. seeking for adjournment has been filed. It is the duty of the assessee to give proper address by filing Revised Form-36 in case of any change of address. Since, no steps have been taken by the assessee, it appears that assessee is no more interested in prosecuting the appeal. The appeal of assessee is, therefore, liable to be dismissed.

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. Respectfully following the same, appeal of the assessee is dismissed as un-admitted.

1.

3 ITA.No.2044/Del./2018 Shri Pradeep Arya, Delhi. 4. In the result, appeal of the assessee is dismissed.

Order pronounced in the open Court.

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