Gulab Rai Batra, Muktsar V. The Principal Commissioner of Income Tax, Bathinda

ITA 226/ASR/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4135 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP CHAUHAN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AM RITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.226(ASR)/2015 ASSESSMENT YEAR:201 0-11 SH. GULAB RAI BATRA, KOTKAPURA ROAD, MUKTSAR. [PAN:ABLPB 1793P] VS. PR. CIT, BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. SANDEEP CHAUHAN (LD. DR) DATE OF HEARING: 07.02.2019 DATE OF PRONOUNCEMENT: 07.02.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APP ELLANT AGAINST THE ORDER DATED 16/17.03.2015 PASSED BY THE L D. PR. CIT, BATHINDA, U/S 263 OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS T HE ACT). 2. AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED IN THIS CASE. FROM THE RECORDS, IT IS OBSERVED THAT THE DUE NOTICE FOR THE DATE OF HEARING FOR TODAY WAS ISSUED WHICH WAS SENT THROUGH RPAD, BUT DID NOT RESPO ND. FROM THE ABOVE, IT IS OBSERVED THAT ASSESSEE IS NOT INTERESTED IN PR OSECUTION OF HIS APPEAL. THEREFORE, CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, AS WAS CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE TREAT THIS APPEAL AS UNADMITTED. ACCORDIN GLY, THE APPEAL IS DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE, IF SO ADVISED , SHALL BE FREE ITA NO.226/ASR/2015 (A.Y.2010-11) SH. GULAB RAI BATRA VS. PR. CIT 2 TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS OR DER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE, ETC. AND IF THE BENCH IS SO SA TISFIED ABOUT THE REASONS, ETC., IT CAN RECALL THE ABOVE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSE D FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 07 .02.2019. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED: 07.02.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. GULAB RAI BATRA, KOTKAPURA ROAD, MUKTSAR (2) THE PR. CIT, BATHINDA (3) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER FILENAME: MULTIPLAN, GULAB RAI BATRA, 226-15 DIRECTORY: D:\DOCUMENT\NKC ORDERS 2018 TEMPLATE: C:\USERS\ETC PARMOD\APPDATA\ROAMING\MICROSOFT\TEMPLATES\NORMAL.D OT TITLE: IN THE INCOME TAX APPELLATE TRIBU NAL SUBJECT: AUTHOR: RAHUL PRABHAKAR KEYWORDS: COMMENTS: CREATION DATE: 2/8/2019 3:10:00 PM CHANGE NUMBER: 54 LAST SAVED ON: 2/11/2019 11:02:00 AM LAST SAVED BY: ETC PARMOD TOTAL EDITING TIME: 98 MINUTES LAST PRINTED ON: 2/11/2019 11:03:00 AM AS OF LAST COMPLETE PRINTING NUMBER OF PAGES: 3 (APPROX.) NUMBER OF WORDS: 466 (APPROX.) NUMBER OF CHARACTERS: 2,659 (APPROX.)