Sh. Sushil Puri, Jalandhar V. The Income-tax Officer, Jalandhar

ITA 34/ASR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0596 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 16-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. NO.34(ASR)/2012 ASSESSMENT YEAR:2001-02 PAN :ANOPP1655R SH. SUSHIL PURI, VS. INCOME TAX OFFICER, 5, NEW GREEN MODEL TOWN, WARD III(2), JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING: 10/01/2013 DATE OF PRONOUNCEMENT:10/01/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER OF CIT(A), JALANDHAR, DATED 11.11.2011 FOR THE ASS ESSMENT YEAR 2001-02. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RP AD FOR TODAY I.E. 10.01.2013, WHICH HAS BEEN RECEIVED BACK UNDELIVERE D FROM THE POSTAL AUTHORITIES WITH THE REMARKS ADDRESSEE SUSHIL KUMA R DIED. WE HAVE NO OTHER ADDRESS OF THE ASSESSEE ON WHICH NOTICE CAN B E SERVED UPON THE 2 ASSESSEE AND THEREFORE, NO USEFUL PURPOSE WILL BE S ERVED IF THE NOTICE IS SENT AGAIN AND AGAIN ON THE ADDRESS GIVEN BY THE ASSESSE E IN COL.10 OF FORM -36. IT WILL MERELY BE A WASTAGE OF TIME. 3. KEEPING IN VIEW THE ABOVE FACTS AND CIRCUMSTANCE S OF THE CASE, WE HAVE NO OTHER ALTERNATIVE EXCEPT TO DISMISS THE APP EAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. HOWEVER, THE ASSESS EE IS AT LIBERTY TO RECALL THIS ORDER BY FILING A MISC. APPLICATION, IF SO ADV ISED, AS PER LAW. THUS, THE APPEAL OF THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10TH JANUARY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH JANUARY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. SUSHIL PURI, JALANDHAR. 2. THE ITO III(2), JALANDHAR. 3. THE CIT(A), JALANDHAR. 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.