Market Committee Karnal, Karnal V. ACIT, Karnal

ITA 301/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65199 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 07-08-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 19-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S NEGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `E : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.301/DEL./2012 (ASSESSMENT YEAR : 2005-06) MARKET COMMITTEE KARNAL, VS. ACIT, KARNAL, DISTT. KARNAL, NEW GRAIN MARKET TARAORI, KARNAL (PAN/GIR NO.AAALM0414E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI R.S. NEGI, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER OF THE CIT (A), KARNAL DATED 17.10.2011, RELEVANT TO ASSESSMENT YEAR 2005-06. 2. THE APPEAL WAS FOUND TO BE DEFECTIVE ON TWO COUN TS INCLUDING BEING TIME BARRED BY 3 DAYS FOR WHICH DEFECTS MEMO AS WELL AS NOTICE OF HEARING WAS SENT TO THE ASSESSEE SUFFICIENTLY IN ADVANCE. NEITHER DEFECTS WERE REM OVED NOR ASSESSEE ATTENDED AT THE TIME OF HEARING OF THE APPEAL. THERE IS ALSO NO POWER OF ATTORNEY ON RECORD HAVING BEEN EXECUTED BY THE ASSESSEE EITHER IN FAVOUR OF ANY O F HIS AUTHORIZED REPRESENTATIVE TO PURSUE THE APPEAL. THEREFORE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES, 1963 AND FOLLOWING VARIOUS DECISIONS OF THE TRIBUNAL INCLUDING IN THE CASE OF CIT VS. M ULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL.) AND THE JUDGMENT OF HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF I.T.A. NO.301/DEL./2012 (A.Y. : 2005-06) 2 2 ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 I.T.R. 480 (MP), WE TREAT THE APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 07.08.2012. SD/- SD/- (B.C. MEENA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : AUG. 07, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), KARNAL. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT