Sh. Sukhninder Pal Singh Bajwa S/O S. Ajit Singh Bajwa, Amritsar. V. The Income Tax Officer, Amritsar.

ITA 265/ASR/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0709 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 19-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 01-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A N MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (SMC). BEFORE SH. A.D. JAIN, JUDICIAL MEMBER ITA NOS.265 & 266(ASR)/2015 ASSESSMENT YEAR: 2008-09 PAN: ADQPB0492E SH. SUKHNINDER PALA SINGH BAJWA VS. INCOME TAX OFFI CER, GOBIND SINGH NAGAR, WARD 4(4), MAJITHA ROAD, AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. NONE RESPONDENT BY: SH. A.N. MISHRA, DR DATE OF HEARING: 06/06/2016 DATE OF PRONOUNCEMENT: 06/06/2016 ORDER THESE ARE THE ASSESSEES APPEALS FOR THE ASSESSMENT YEAR 2008-09, AGAINST THE SEPARATE ORDERS, EACH DATED 09.09.2014 , PASSED BY THE LD. CIT(A), AMRITSAR. 2. NOTICE OF HEARING FOR TODAY, I.E., 06.06.2016 WA S ISSUED TO THE ASSESSEE BY RPAD ON 16.05.2016 AT THE ADDRESS GIVEN IN FORM NO.36, WHICH HAS BEEN RECEIVED BACK UNDELIVERED WITH THE REMARKS OF POSTAL AUTHORITY PRAPAT KARTA NAHIN MILLA. THE ASSESSEE HAS NOT COMMUNICATED ANY NEW ADDRESS ON WHICH THE NOTICE CO ULD BE SENT. THEREFORE, NO USEFUL PURPOSE WILL SERVE, IF THE NOT ICE IS AGAIN SENT ON THE GIVEN ADDRESS. 3. IN VIEW THE ABOVE FACTS, I AM OF THE VIEW THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL AND THE SAME IS LIABLE TO 2 BE DISMISSED ON THIS GROUND ITSELF. THEREFORE, CON SIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, AS WERE CONSIDERED IN THE CA SE OF CIT VS. MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320(DEL.), I TREAT THIS APPEAL AS UN-ADMITTED. ACCORDINGLY, THE APPEAL IS DISMISSED F OR WANT OF PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EX PLAINING THE REASONS FOR NON-COMPLIANCE, ETC. AND IF THE BENCH IS SO SATISFI ED ABOUT THE REASONS, ETC., THIS ORDER SHALL BE RECALLED. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 06/06/ 2016. SD/- (A.D. JAIN) JUDICIAL MEMBER /SKR/ DATED: 06/06/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH.SUKHNINDER PAL SINGH, AMRITSAR. 2. THE ITO WARD 4(4), ASR. 3. THE CIT(A), ASR. 4. THE CIT, ASR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER