IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH: `D' NEW DELHI

     BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
                               &
            SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER

                            ITA No.5625/Del/2015
                           Assessment Year: 1995-96

 Anupam Sushil Garg,                    vs   Income-tax Officer,
 S/o Shri Vijay Garg,                        Ward-2, Saharanpur.
 C/o Venus Cinema, Railway Road,
 Saharanpur.
 PAN: AEVPG5590G

      Appellant                                     Respondent


                   Assessee by         None
                   Revenue by          Smt. Naina Soin Kapil, Sr. DR

                         Date of Hearing          13.11.2018
                      Date of Pronouncement       13.11.2018

                                     ORDER

PER K. NARASIMHA CHARY, JM


      This is an appeal by the Assessee against the orders dated 25.03.2015 in
Appeal No. 86/2014-15/MZR passed by the Ld. Commissioner of Income- tax
(Appeals), Muzaffarnagar (for short hereinafter called "Ld. CITA").


2.    When the matter is called today for hearing, there is no representation on
behalf of the assessee. The notice sent to the assessee by registered post to the
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address furnished in Form No.36. When the notice is sent to proper address of the
assessee as provided by them in Form No.36 through Registered mail with postage
prepaid, if the assessee was to be found therein, the notice would have been served.
If for any reason the assessee is absent temporarily, it is for the assessee to make
arrange with The Postal Department either to deliver it to some other person, or to
re-direct it to an address where the assessee could be found or to detain the mail till
the assessee comes back and claims the same. Even if the assessee shifts from that
place, it is for the assessee to notify the new address either to the Revenue or to the
Tribunal or to the Postal Department. Obviously the assessee had not taken any of
these steps and the non-service of notice in this matter is solely attributable to the
conduct of the assessee. Since there has been no representation for the assessee
either in person or through his AR, it means that assessee is not interested in
prosecuting the appeal. We are left with no option but to hold that the appeal of
the assessee is liable to be dismissed for non prosecution.

3.    We find support from the decision in Commissioner of Income-tax vs
Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for
the appellant in the appeal filed by the revenue before the Tribunal, on the date of
hearing, nor any communication for adjournment was received as to why the
appellant had chosen to remain absent on that date. The Tribunal on the basis of
inherent powers, treated the appeal filed by the revenue as unadmitted in view of
the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. Respectfully
following the said decision, the appeal filed by the assessee is dismissed for non-
prosecution.






4.    The assessee, if so desire, shall be free to move this Tribunal praying for
recalling this order and explaining reasons then this order may be recalled.
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5.    In the result, the appeal of the assessee is dismissed for non-prosecution.

      Order pronounced in the Open Court on 13 th November, 2018.


            Sd/-                                           sd/-
     (PRASHANT MAHARISHI)                         (K. NARASIMHA CHARY)
       ACCOUNTANT MEMBER                            JUDICIAL MEMBER

      Dated:    13th November, 2018
      VJ
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      Copy forwarded to:


1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(Appeals)
5.    DR: ITAT
                                                         ASSISTANT REGISTRAR
                                                               ITAT NEW DELHI




Draft dictated on                                  13.11.2018
Draft placed before author                         13.11.2018
Draft proposed & placed before the second member
Draft discussed/approved by Second Member.
Approved Draft comes to the Sr.PS/PS
Kept for pronouncement on
Date of uploading order on the website
File sent to the Bench Clerk
Date on which file goes to the AR
Date on which file goes to the Head Clerk.
Date of dispatch of Order.