Sh. Suresh Kumar, Ferozepur City. V. The Commissioner of Income Tax, Bathinda

ITA 305/ASR/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8790 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 21-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S.KAPOOR, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER I.T.A NO.305(ASR)/2016 ASSESSMENT YEAR:2010-11 SH. SURESH KUMAR, PROP. SH. GURUNANAK ENTERPRISE, FEROZEPUR CITY. PAN:ALYPK-6070F VS. CIT, BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. RAHUL DHAWAN (DR.) DATE OF HEARING: 14.03.2017 DATE OF PRONO UNCEMENT: 14.03.2017 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY ASSESSEE AGAINST TH E ORDER OF LD. CIT, BATHINDA, DATED 11.02.2015 FOR ASST. YEAR:2010-11. 2. AT THE TIME OF HEARING NO ONE WAS PRESENT BEFORE 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 ITA NO.305 (ASR)/2016 ASST. YEAR: 2010-11 2 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. 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. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 1 4.03.2017. SD/- SD/- (N.K.CHOURDY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED:14.03.2017 /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