Gurdev Singh, SBS Nagar V. The Principal Commissioner of Income Tax, Jalandhar

ITA 308/ASR/2016

AI Insights

The case involves an appeal by Gurdev Singh against an order passed by the Principal Commissioner of Income Tax, Jalandhar-1, under section 263 of the Income Tax Act, 1961, for the assessment year 2011-12. The original order was issued by the Income Tax Officer, Nawanshahr, under section 143(3) of the Act. During the hearing, no representative appeared for the assessee, who had filed an adjournment petition citing a shift to Delhi and transfer of jurisdiction. The Departmental Representative did not object to the jurisdiction transfer. Consequently, the tribunal dismissed both the appeal and the cross objection, allowing for future revival or recall post the completion of jurisdictional transfer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114977 (ITAT-AMRITSAR)
• Duration Of Justice: 7 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2016
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.308/Asr/2016 & C.O. 15/Asr/2016 Assessment Years: 2011-12 Gurdev Singh S/o Sh. Santokh Singh, VPO Sujjon, Distt. SBS Nagar, Punjab. [PAN:BEMPS4875J] (Appellant) Vs. PCIT, Jalandhar-1. (Respondent) Appellant by None. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 02.08.2023 Date of Pronouncement 21.08.2023 ORDER Per: Anikesh Banerjee, J.M.: The instant appeal of assessee and cross objection of the revenue were filed against the order of the ld. Principal Commissioner of Income Tax, Jalandhar-1,[in brevity ‘the PCIT’] order passed u/s 263 of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Ys. 2011-12. The impugned order was emanated from the order of I.T.A. No.308/Asr/2016 & C.O. 15/Asr/2016 2 the ld. Income Tax Officer, Nawanshahr (in brevity the AO) order passed u/s 143(3) of the Act. 2. When the appeals are called for a hearing, none was present on behalf of the assessee. The assessee, Mr. Gurdev Singh, filed the adjournment petition and prayed for adjournment on the ground that the assessee has shifted to Delhi and the jurisdiction of ITAT-Amritsar is no more binding on the assessee. The assessee confirmed transferring the file to appropriate jurisdiction for convenience of hearing. Considering the issue, we rejected the adjournment petition and proceeded to pass the order after hearing the DR. 3. The ld. DR had not made any objection against the submission of assessee for transferring the jurisdiction. 4. The issue of change of jurisdiction is till pending as per information from Registry. In our view the appeals filed by the assesseeare liable to be abated with the liberty to the assessee to revive the appeal from the date of completion of pending action. 5. Thus, in view of the above we dismissed the present appeal filed by the assessee and CO filed by the revenue with liberty that upon completion of pending action, the assessee and the revenue may prefer to appeal a fresh or seek recall of order after fixation of jurisdiction. I.T.A. No.308/Asr/2016 & C.O. 15/Asr/2016 3 6. In the result, the appeal filed by the assessee and CO filed by the revenue are dismissed. Order pronounced in the open court on 21.08.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)- The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order