Kapil Kumar Garg, Mathura V. I.T.O.-3(2), Mathura

ITA 12/AGR/2012

• Counselvise Citation: 1220314 RSA 2012
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 09-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOHAIL AKHTAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.12/AGR/2012 ASSESSMENT YEAR: 2006-07 SHRI KAPIL KUMAR GARG, VS. INCOME TAX OFFICER 3( 2), 1859, DAMPIER NAGAR, MATHURA. MATHURA. (PAN: ABOPG 8409 N). ( APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI. SOHAIL AKHTAR, JR. D.R. DATE OF HEARING : 23.01.2012 DATE OF PRONOUNCEMENT : 23.01.2012 ORDER THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER DATED 10.06.2011 PASSED BY THE LD. CIT(A)-I, AGRA FOR THE ASSESSMENT YEAR 2006-07. 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING TODAY I.E. 23.01.2012, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. T HE NOTICE OF HEARING SENT TO THE ASSESSEE BY SPEED POST ON THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.10 OF FORM NO.36 HAS BEEN RETURNED BY THE POSTAL AUTHORIT IES WITH THE REMARK THAT LEFT WITHOUT ADDRESS. NO CHANGE OF ADDRESS HAS BEEN IN TIMATED BY THE ASSESSEE TO THE REGISTRY. KEEPING IN VIEW THE REMARKS GIVEN BY THE POSTAL AUTHORITY DATED ITA NO.12/AGR/2012 A.Y. 2006-07 2 18.01.2012, I AM OF THE OPINION THAT IT IS THE DUTY OF THE ASSESSEE TO SUPPLY THE CHANGE OF ADDRESS TO THE REGISTRY BUT THE ASSESSEE HAS FAILED TO DO SO. THEREFORE, IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED BY SENDING THE NOTIC E AGAIN TO THE ASSESSEE ON THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.10 OF FO RM 36. THE PRESENT APPEAL IS, THEREFORE, DISMISSED IN LIMINE WITH LIBERTY TO THE ASSESSEE, IF SO DESIRED, TO FILE APPLICATION ASSIGNING THE PLAUSIBLE REASONS FOR IT S NON-APPEARANCE AND THE TRIBUNAL IF SO SATISFIED WITH THE REASONING GIVEN B Y THE ASSESSEE MAY CONSIDER TO RECALL THE ORDER. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2012). SD/- (H.S. SIDHU) JUDICIAL MEMBER DATE: 23 RD JANUARY, 2012 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT(APPEALS) CO NCERNED/D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY