M/s. Asian Cement Industries, Kathua V. The Income-tax Officer, Kathua

ITA 31/ASR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63466 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-08-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 11-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NOS.30 & 31(ASR)/2012 ASSESSMENT YEARS:2001-02 & 2005-06 PAN :AAFFA8528M M/S. ASIAN CEMENT INDUSTRIES, VS. INCOME TAX OFFICE R, KATHUA. KATHUA. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH. AMRIK CHAND, DR DATE OF HEARING: 21/08/2012 DATE OF PRONOUNCEMENT:21/08/2012 ORDER PER BENCH ; THESE TWO APPEALS FILED BY THE ASSESSEE ARE AGAINS T THE SEPARATE IMPUGNED ORDERS OF CIT(A), JAMMU, EACH DATED 21.10. 2011 FOR THE ASSESSMENT YEARS 2001-02 & 2005-06 RESPECTIVELY. 2. THE ABOVE APPEALS WERE FIXED FOR HEARING ON 21 ST AUGUST 2012. NOTICE OF HEARING WERE ISSUED TO THE ASSESSEE ON 12.07.20 12 BY RPAD. DESPITE THE FACT, NEITHER THE ASSESEE NOR HIS AUTHORIZED REPRES ENTATIVE ATTENDED THE PROCEEDINGS NOR FILED ANY APPLICATION FOR ADJOURNM ENT OF THE CASES. 2 3. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PRO SECUTE THE MATTERS IN DISPUTE. THEREFORE, THE PRESENT APPEALS OF THE ASSE SSEE ARE DISMISSED, AS UNADMITTED. HOWEVER, THE ASSESSEE IS AT LIBERTY, IF SO DESIRED, TO FILE AN APPLICATION FOR RECALL OF THE ORDER IN ACCORDANCE W ITH LAW. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE IN ITA NOS. 30 & 31(ASR)/2012 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST AUGUST, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21ST AUGUST, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. ASIAN CEMENT INDUSTRIES, KATHUA. 2. THE ITO KATHUA 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.