Mr. Manoj Kumar Dewan, Yamunanagar V. ITO, Yamunanagar

ITA 1198/CHANDI/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77195 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-07-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 09-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.1198/CHD/2011 ASSESSMENT YEAR : 2004-05 SHRI MANOJ DEWAN, VS THE INCOME TAX OFFICER, 211, KAMLA NAGAR, WARD 4, YAMUNA NAGAR. PARWANOO. PAN : AJYPK7449J (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 21.07.2014 DATE OF PRONOUNCEMENT : 24.07.2014 ORDER PER SUSHMA CHOWLA, JM THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) KARNAL DATED 0 9.02.2008 RELATING TO ASSESSMENT YEAR 2004-05 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 ( 'THE ACT' FOR SHORT). 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON VARIOUS DATES STARTING FROM 23.01.2012 AND WAS ADJOURNED FROM DAT E-TO-DATE AT THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. THE DIFFE RENT DATES OF HEARING WERE 23.01.2012, 28.02.2012, 01.05.2012, 07.06.2012 , 01.08.2012, 25.09.2012, 29.11.2012 AND 26.12.2012, WHEN THE MAT TER WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. FURTHER, THE BENCH DID NOT FUNCTION ON 17.01.2013, 06.05.2013, 13.08.2013 AND ON 20.11.201 3 AND IT WAS FINALLY FIXED FOR HEARING ON 02.04.2014. AS NONE APPEARED ON BEHALF 2 OF THE ASSESSEE, FRESH NOTICE WAS ISSUED THROUGH RE GISTERED POST. HOWEVER, THE SAID NOTICE FIXING THE APPEAL FOR 21.0 7.2014 HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK UNCLAIMED. EARLIER NOTICE WAS ALSO RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK UNCLAIMED. NO OTHER ADDRESS FOR COMMUNICATION IS AVAILABLE ON RECORD. THE ASSESSEE HAS NOT MOVED ANY APPLICATION FOR ADJOURNMENT. IN THE ABSENCE OF THE SAME, WE DISMISS THE APPEAL F ILED BY THE ASSESSEE IN-LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JULY,2014. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED: 24 TH JULY,2014 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.