IN THE INCOME TAX APPELATE TRIBUNAL

                   DELHI BENCH "SMC": NEW DELHI

             BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER


                      ITA No. 3114/DEL/2018
                           A.Y.: 2010-11

ROHIT GUPTA,                             VS.   ITO, WARD 1(5),
C/O PRAM PRAKASH, ADVOCATE,                    SHAMLI-24776
183/2, NORTH CIVIL LINES,
MUZAFFARNAGAR-251006
 (PAN: AGIPA8063D)
(Appellant)                             (Respondent)

                Assessee by  : None
                Department by : SH. PRADEEP KUMAR MEEL, SR. DR.

                                ORDER
PER H.S. SIDHU, JM


     This appeal filed by the Assessee is directed against the Order
dated 28.2.2018 of the Ld. CIT(A), Muzaffarnagar relevant to
assessment year 2010-11.
2.   In this case the Notice was sent to the assessee for hearing for
today i.e. 24.10.2018 at the address mentioned in Form No. 36 vide
Column No. 10.






3.   On 24.10.2018, neither the assessee nor his           Authorised
Representative attended the hearing and also not filed any Application
for adjournment or nor filed the fresh address before the Tribunal,
hence, I am of the view that no useful purpose would be served to
serve the notice again and again on the same address. In view of
above, it is thus inferred that the assessee is not interested in
prosecution of his Appeal.
4.    Having regard to Rule 19(2) of ITAT Rules and following various
decisions of Delhi Bench of the Tribunal including that of Multiplan
India Ltd. : 38 ITD 320 (Delhi) and Hon'ble Madhya Pradesh High
Court's decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR

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480 (MP), I treat this appeal as unadmitted and dismiss the same. I
would like to clarify that subsequently if the assessee explains the
reasons for non appearance and if the Bench is so satisfied, the
matter may be recalled for the purpose of adjudication of the Appeal.






5.   In the result, the Appeal of the assessee is dismissed in limine.
     Order pronounced on 24-10-2018.
                                                                 Sd/-
                                                          [H.S. SIDHU]
                                                       JUDICIAL MEMBER

Date:24/10/2018

SRBhatnagar

Copy forwarded to: -
1.   Appellant    2.   Respondent     3. CIT   4.CIT (A)   5.    DR, ITAT



                            TRUE COPY                      By Order,




                                    Assistant Registrar, ITAT, Delhi Benches




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