M/s Rehmat Traders, Ferozepur V. The Income Tax Officer, Ferozepur

ITA 235/ASR/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8858 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K SHARDA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S. KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A NO.235(ASR)/2015 ASSESSMENT YEAR:2010-11 M/S REHMAT TRADERS, WINE CONTRACTOR, VS. THE ITO, WARD - III(2), FEROZEPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. R.K. SHARDA (DR.) DATE OF HEARING: 24.02.2016 DATE OF PRONO UNCEMENT: 24.02.2016 ORDER PER T. S. KAPOOR (AM): AT THE TIME OF HEARING NO ONE WAS PRESENT BEFO RE THE BENCH ON BEHALF OF THE ASSESSEE NEITHER THERE WAS A NY APPLICATION FILED FOR ADJOURNMENT OF THE CASE, THER EFORE THE CASE WAS PASSED OVER. IN THE SECOND ROUND ALSO, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. FROM THE RECORD S, IT IS OBSERVED THAT THE DUE NOTICE FOR THE DATE OF HEARIN G FOR TODAY WAS ISSUED WHICH WAS SENT THROUGH RPAD AND EVEN THE N NOBODY HAS APPEARED TODAY. FROM THE ABOVE, IT IS OB SERVED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTION OF H IS APPEAL. THEREFORE, CONSIDERING THE FACTS AND KEEPING IN MIN D THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLA TE TRIBUNAL) RULES, 1963, AS WAS CONSIDERED IN THE CASE OF CIT VS. ITA NO.23 5 (ASR)/2015 ASST . YEAR: 2010-11 2 MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE TREAT THIS APPEAL AS UNADMITTED. ACCORDINGLY, THE APPEAL IS DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR REC ALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE , ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS, ETC ., IT CAN RECALL THE ABOVE ORDER. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON THE CONCLU SION OF HEARING ON 24 TH FEBRUARY, 2016. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 24.02.2016 /PK/PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.