Sh. Sohan Singh Thandal, Jalandhar V. The Deputy. Commissioner of Income-tax, Hoshiarpur

ITA 101/ASR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68104 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-01-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER I.T.A. NO. 101(ASR)/2013 ASSESSMENT YEAR: 2007-08 PAN: AECPT3715K SOHAN SINGH THANDAL VS. DEPUTY C OMMISSIONER OF VILL. THANDAL, THE GARH SHANKER, INCOME TAX, HOSHIARPUR HOSHIARPUR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. AMRIK CHAND, D.R. DATE OF HEARING: 29.07.2013 DATE OF PRONOUNCEMENT: 01.08.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST IMPUGNED ORDER DATED 30.11.2012 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS), JALANDHAR, FOR THE ASSESSMENT YEARS 2007 -08. 2) NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY RPAD FOR 29.07.2013. IN RESPONSE TO THE SAME, SH. NIRMAL MAH AJAN, CA, FILED AN APPLICATION FOR ADJOURNMENT ON THE GROUND THAT DUE TO SOME PERSONAL 2 I.T.A. NO. 101(ASR)/2013 A.Y.: 2007-08 PROBLEM, HE COULD NOT APPEAR BEFORE THIS BENCH AND REQUESTED FOR ADJOURNMENT TO SOME OTHER DATE. 3) AS PER RECORD, SH. NIRMAL MAHAJAN, CA, HAS NOT F ILED ANY AUTHORIZATION AS REQUIRED UNDER SECTION 288 OF THE INCOME-TAX ACT, 1961. THEREFORE, THE REQUEST OF SH. NIRMAL MAHAJAN FOR AD JOURNMENT OF THIS CASE IS REJECTED. 4) KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMS TANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT APPEAL IS DISMISSED IN LIMINE WITH THE LIBERTY TO THE ASSESSEE TO FILE APPLICATION FOR REC ALLING OF THIS ORDER, IF SO ADVISED, AND THE SAME WOULD BE CONSIDERED UNDER THE LAW. SH. NIRMAL MAHAJAN CAN ALSO FILE A VALID AUTHORIZATION AS REQU IRED UNDER SECTION 288 OF INCOME-TAX ACT, 1961 TO REPRESENT THE CASE. 5) IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST AUGUST, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 ST AUGUST, 2013 /RK/ 3 I.T.A. NO. 101(ASR)/2013 A.Y.: 2007-08 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SOHAN SINGH THANDAL ,VILL. THANDAL, T HE GARH SHANKER, HOSHIARPUR 2. DEPUTY COMMISSIONER OF INCOME TAX, HOSHIARPUR 3. CIT(A), JALANDHAR 4. THE CIT, JALANDHAR. 5. THE SR DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.