Shri Mohan Kumar Pannalal Bahune , Chhindwara V. Income Tax Officer Ward-1, Chhindwara

ITA 158/JAB/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8073 (ITAT-JABALPUR)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 26-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P D CHOUGALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH , JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 158/JAB/2018 ASSESSMENT YEAR: 2005 - 06 SHRI MOHAN KUMAR PANNALAL BAHUNE TAR BAZAR, PANDHURANA CHH INDWARA V. INCOME TAX OFFICER WARD 1 CHHINDWARA T AN /PAN : ADNPB6912A (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI P. D. CHOUGALE, D.R. DATE OF HEARING: 04 04 201 9 DATE OF PRONOUNCEMENT: 04 04 201 9 O R D E R PER A. D. JAIN, V.P . : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A) - 1, JABALPUR, DATED 27/4/2018, FOR ASSESSMENT YEAR 2005 - 06. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 4/4/ 201 9 , BUT NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY APPLICATION FOR ADJOURNME NT HAS BEEN FILED. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST ON THE ADDRESS GIVEN IN FORM NO. 36 , WHICH HAS BEEN RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK NO FULL ADDRESS, HENCE RETURNED . IT IS SEEN FROM THE RECORD THAT THE ASSESSEE HAS NOT INFORMED ABOUT THE CHANGE OF ADDRESS. AS SUCH, WE HOLD THAT THE APPEAL IS LIABLE TO BE DISMISSED FOR NON - PROSECUTION. IN THIS REGARD , WE PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: - 1. CIT VS. MULTIPLAN INDIA LTD. , 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT , 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) , 296 ITR 495 (P& H) ITA NO.158/JAB/2018 PAGE 2 OF 2 4. CIT VS. B. N. BHATTACHARGEE A ND ANOTHER , 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA) , WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. THE ASSESSEE MAY, HOWEVER, GET IT REVIVED BY SHOWING SUFFICIENT CAUSE FOR NON - APPEARANCE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 / 0 4 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 04 /0 4 / 201 9 JJ: 0404 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR