M/s. Shivalik Traders Pvt. Ltd., Jammu V. The Income Tax Officer, Jammu

ITA 147/ASR/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5842 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-06-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 21-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.147(ASR)/2011 ASSESSMENT YEAR:2002-03 PAN :AAGCS0541M M/S. SHIVALIK TREADS PVT. LTD. VS. THE INCOME TAX OFFICER, JAMMU. WARD 1(3), JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING:11/06/2012 DATE OF PRONOUNCEMENT:11/06/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER OF CIT(A), JAMMU, DATED 09.02.2011 FOR THE ASSESS MENT YEAR 2002-03. 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT NOTI CE OF HEARING WAS ISSUED TO THE ASSESSEE FOR 11.06.2011, ON THE ADDRESS GIV EN BY THE ASSESSEE IN COL.10 FORM NO.36 BUT THE SAME HAS BEEN RECEIVED BA CK UNSERVED WITH THE REMARKS OF THE POSTAL AUTHORITY ADDRESSEE LEFT TH E STATION WITHOUT ADDRESS. THE ASSESSEE HAS NOT INFORMED THE NEW ADD RESS ON WHICH NOTICE 2 CAN BE SENT. IN THE PRESENT CASE, IT IS NOT POSSIBL E FOR US TO SERVE THE NOTICE TO THE ASSESSEE WITHOUT KNOWING FRESH ADDRESS. SINCE T HE ASSESSEE HAS NOT INFORMED THE FRESH ADDRESS, NO USEFUL PURPOSE WILL BE SERVED, IF THE NOTICE IS SENT TO THE ASSESSEE ON THE SAME ADDRESS. 3. KEEPING IN VIEW THE ABOVE FACTS AND CIRCUMSTANCE S OF THE CASE, ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PRO SECUTE THE MATTER IN DISPUTE,. THEREFORE, THE PRESENT APPEAL IS DISMISSED. HOWEVER , THE ASSESSEE IS AT LIBERTY, IF SO ADVISED, TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER BY FILING MISCELLANEOUS APPLICATION FOR ADJUDICATING T HE APPEAL IN ACCORDANCE WITH LAW. THUS, THE APPEAL OF THE ASSESSEE IS DISM ISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11TH JUNE, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH JUNE, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. SHIVALIK TREADS PVT. LTD. JAMMU. 2. THE ITO WARD 1(3), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER