Case Law Details
Raghuraj Singh Vs JCIT (ITAT Delhi)
In present case, The assessee has not taken any steps to intimate the changed address. Therefore, the notice for fixing the hearing which was sent through RPAD returned by the postal authorities with the remark ‘not available’. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. the appeal filed by the assessee is dismissed.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal filed by the assessee is directed against the order dated 31st March, 2017 of the CIT(A)- 1, Noida relating to assessment year 2014-15.
2. This appeal was fixed for hearing on 24th September, 2017 by issuing of notice through RPAD. However, the said notice was returned by the postal authorities with the remark “not available”. The assessee has not taken any steps to intimate the changed address if any. This type of attitude on the part of the assessee shows that he is not interested in prosecuting the appeal filed by it. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India Pvt. Ltd. reported in 38 ITD 320 and the decision of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another reported in 118 ITR 461, the appeal filed by the assessee is dismissed in limine. However, if the assessee, through proper application can satisfy the bench for such non-appearance, the Tribunal may at its discretion recall the order. The appeal filed by the assessee is accordingly dismissed.
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