Dr. Rachhpal Singh Bharaj, Hoshiarpur V. The Asstt. Commissioner of Income-tax, Hoshiarpur

CO 50/ASR/2014

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2315 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 15-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A N MISHRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER CROSS OBJECTION NO. 50(ASR)/2014 (ARISING OUT OF ITA NO. 605(ASR)/2014) ASSESSMENT YEAR: 2010-11 DR. RACHHPAL SINGH BHARAJ, PROP. M/S BHARAJ LIFE CARE HOSPITAL & TRAUMA CENTRE, JALANDHAR ROAD, HOSHIARPUR. PAN:ABTPS9787J VS. ASST. CIT, HOSHIARPUR CIRCLE, HOSHIARPUR. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: A.N.MISHRA (DR.) DATE OF HEARING: 23.05.2016 DATE OF PRONO UNCEMENT: 23.05.2016 ORDER PER T. S. KAPOOR (AM): THE ASSESSEE HAS FILED THE PRESENT CROSS OBJECTION AGAINST THE ORDER OF CIT(A), JALANDHAR, FOR THE ASST. YEAR 2010 -11. THE APPEAL FILED BY REVENUE AGAINST THE ORDER OF LEARNED CIT(A) HAS ALREADY BEEN DISMISSED FOR LOWER TAX EFFECT. THE CROSS OBJECTION S FILED BY ASSESSEE ARE THEREFORE, TREATED AS INDEPENDENT APPEAL. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED BEFORE THE BENCH, THEREFORE, THE CASE WAS PASSED OVER. FROM THE RECORDS, IT IS OBSERVED THAT THE DUE NOTICE FOR THE DATE OF HEARING FOR TODAY WAS ISSUED WHICH WAS SENT THROUGH RPAD C.O. NO. 50 (ASR)/2015 ARISING OUT OF ITA NO.605(ASR)/2014 ASS T. YEAR: 2010-11 2 AND EVEN THEN NOBODY HAS APPEARED TODAY. FROM THE A BOVE, IT IS OBSERVED THAT ASSESSEE IS NOT INTERESTED IN PROSECU TION OF HIS CROSS OBJECTIONS. THEREFORE, CONSIDERING THE FACTS AND KE EPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLA TE TRIBUNAL) RULES,1963, AS WAS CONSIDERED IN THE CASE OF CIT V S. MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE TREAT THIS C ROSS OBJECTION AS UNADMITTED. ACCORDINGLY, THE CROSS OBJECTION IS DIS MISSED FOR WANT OF PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EX PLAINING THE REASONS FOR NON-COMPLIANCE, ETC. AND IF THE BENCH IS SO SATISFI ED ABOUT THE REASONS, ETC., IT CAN RECALL THE ABOVE ORDER. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSES SEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MAY, 2016. SD/- SD/- (A.D. JAIN) ( T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23.05.2016 /PK/PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER