Sh. Sukhdev Singh, Amritsar. V. The Income Tax Officer, Amritsar.

ITA 328/ASR/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8784 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 01-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHARAN DAS LD.
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 13

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 ITA NOS.327 & 328 (ASR)/2016 ASSESSMENT YEAR:2009-10 PAN: CVUPS1849A SH. SUKHDEV SINGH, VILLAGE:- HEIR PALAH SAHIB ROAD, OPP. CENTRAL JAIN NOW MEERA KALAN, AMRITSAR. VS. INCOME TAX OFFICER, WARD 4 (4), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: CHARAN DAS (LD.D.R.) DATE OF HEARING: 13/02/2017 DATE OF PRONOUNCEMENT: 13/02/2017 ORDER PER N. K. CHOUDHRY(JM): THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE, FEELIN G AGGRIEVED AGAINST THE ORDER PASSED BY THE LD. CIT (A), AMRITSAR U/S. 250(6) OF THE I.T. ACT., FOR ASST. YEAR: 2009-10. 2. AT THE TIME OF HEARING, NEITHER THE ASSESSEE OR ITS R EPRESENTATIVE PRESENT IN COURT NOR THERE WAS ANY APPLICATION FILED F OR ADJOURNMENT OF THE CASE. FROM THE RECORDS, IT IS OBSERVED THAT THE DUE NOTICE FOR THE ITA NOS. 327 & 328 (ASR)/2016 ASST. YEAR:2009-10 DATE OF HEARING FOR TODAY WAS ISSUED THROUGH RPAD HOWE VER NONE PRESENT FROM ASSESSEE SIDE. IT APPEARS THAT ASSESSEE IS NOT I NTERESTED IN PROSECUTION OF HIS APPEALS, THEREFORE, CONSIDERING TH E FACTS AND CIRCUMSTANCES AND RULE 19(2) OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, AS THE SAME WAS CONSIDERED IN THE CASE OF CI T VS. MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE FEEL IT APPROPRIATE TO DISMISS THE APPEALS UNDER CONSIDERATION FOR WANT OF PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO M OVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER BY EXPLA INING THE REASONS FOR NON-APPEARANCE. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 13.02.2017. SD/- SD/- (T.S. KAPOOR) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER GP/SR.PS/ DATED: 13 /02/2017 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.