IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `SMC' NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
I.T.A .No.-5775/Del/2018
(ASSESSMENT YEAR-2013-14)
Sh. Jai Prakash vs ITO
261, Block E-19, Ward 39(5),
Sector-3, Rohini, New Delhi. New Delhi.
PAN No. AAJPP7243F
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Shri S.L. Anuragi, Sr. DR
Date of Hearing 18/03/2019
Date of Pronouncement 18/03/2019
ORDER
This appeal filed by the Assessee is directed against the Order
dated 13/08/2018 of the Ld. CIT(A)-13, New Delhi relevant to
assessment year 2013-14.
2. In this case the Notice was sent to the assessee for hearing i.e.
on 18/03/2019 at the address mentioned in Form No. 36 vide
Column No. 10.
3. On 18/03/2019, neither the assessee nor his Authorized
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.
ITA No. 5775/D/2018 2
4. Having regard to Rule 19(2) of the 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 480 (MP), I treat this appeal as un-admitted 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 18.03.2019.
Sd/-
(H.S. SIDHU)
JUDICIAL MEMBER
Dated: 18/03/2019
*Kavita
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT, NEW DELHI
ITA No. 5775/D/2018 3
Date
1. Draft dictated on 18/03/19
2. Draft placed before author 18/03/19
3. Draft proposed & placed before the
second member
4. Draft discussed/approved by Second 18/03
Member.
5. Approved Draft comes to the 18/03
Sr.PS/PS
6. Order Pronounced and Uploaded 18/03
7. File sent to the Bench Clerk 19/03
8. Date on which file goes to the AR
9. Date on which file goes to the Head
Clerk.
10. Date of dispatch of Order.
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