Appeal details
Counselvise Citation
[2017] 128 COUNSELVISE.COM (IT) 5622 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-04-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Next Hearing Date
17-04-2017
Assessment Year
2009-2010
Appeal Filed On
05-01-2016
Judgement Text
ITA NO.36 (ASR)/2016 ASST. YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (SMC) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A NO.36(ASR)/2016 ASSESSMENT YEAR:2009-10 PANDIT RAMANAND SHASHTRI, EQ-844, SHARMA MARKET, GOBINDGARH, JALANDHAR. PAN:ADTPS-2295R VS. INCOME TAX OFFICER, WARD-III(3), JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. RAHUL DHAWAN (DR.) DATE OF HEARING: 17.04.2017 DATE OF PRONO UNCEMENT:18 TH APRIL, 2017. ORDER PER DIVA SINGH: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 16.10.2015 OF CIT(A)-2, JALANDHAR, PERTAINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT APPLICATION WAS PLACED ON BEHALF OF THE LD. AR SH. RAVI D. SHARMA SEEKING TIM E ON THE GROUNDS THAT THE FAMILY OF THE DECEASED APPELLANT COULD NOT BE CONTACTED. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, THE RECORDS SHOW THAT THE APPEAL WAS FILED ON 5 TH JANUARY, 2016 AND THEREAFTER, CAME UP FOR HEARING ON 14 TH MARCH, 2016. SINCE, ON THE SAID DATE THE BENCH WAS NOT FUNCTIONAL, IT WAS ADJOURNED TO 31 ST MARCH, 2016. ON THE SAID DATE, IT WAS ADJOURNED ON THE WRITTEN REQUEST OF THE LD. AR TO 19.04.2016. ON THE NEXT DATE NOTICE RETURNED STATING THAT THE ASSESSEE HAS EXPIRED. THE APPEAL WAS ADJOURNED TO 19 TH MAY, 2016. ON THE SAID DATE SH. RAVI D. SHARMA SOUGHT TIME STATING THAT POWER OF ATTORNEY C OULD NOT BE FILED AUTHORIZING HIM TO APPEAR BY THE FAMILY (LEGAL HEIRS) OF THE DECEASED ASSESSEE, AS THEY WERE OUT OF STATION. TIME WAS GRANTED, THEREAFTER, ON THE VARIOUS DATES EITHER THE BENCH WAS NOT FUNCTIONAL OR THE COUNSEL WAS NOT PRESENT. FINALLY, NOTICE FOR HEARING WAS ISSUED TO THE COUNSEL FIXING THE APPEAL ON 17 TH JANUARY, 2017. ON 17 TH JANUARY, 2017 SOME OTHER COUNSEL SOUGHT TIME AGAIN WITHOUT A POWER OF ATTORNEY. TIME WAS GRANTED. THE NEXT NOTICE FOR THE SPECIFIC DATE OF HEARING WAS ISSUED ON 29 TH MARCH, 2017 AND AGAIN THE ORIGINAL COUNSEL SH. RAVI D. SHARMA HAS FILED AN ADJOURNMENT . IT IS SEEN THAT THE COUNSEL DOES ITA NO.36 (ASR)/2016 ASST. YEAR: 2009-10 PAGE 2 OF 2 NOT HAVE A POWER OF ATTORNEY AUTHORIZING HIM TO APP EAR. IN THE CIRCUMSTANCES, IT CAN BE SAFELY CONCLUDED THAT BY NOT EXECUTING A POWER OF A TTORNEY IN FAVOUR OF THE COUNSEL, THE FAMILY MAY NOT BE SERIOUS IN PURSUING THE APPEAL FI LED AS NOTHING HAS BEEN PLACED ON RECORD BY THE COUNSEL TO BRING THE LEGAL HEIRS OF SH. PAND IT RAMANAND SHASTRI ON RECORD. WITHOUT BRINGING THE LEGAL HEIRS AND HAVING A POWER OF ATTORNEY EXECUTED BY THEM IN HIS FAVOUR, THE AFORESAID APPLICATION IS A MEANINGLESS EXERCISE. IN VIEW THEREOF, THE ADJOURNMENT APPLICATION IS REJECTED AND THE APP EAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS MADE CLEAR THAT OPPORTUNIT Y IS GIVEN TO THE LEGAL HEIRS TO PRAY FOR A RECALL OF THIS ORDER IN THE EVENTUALITY THE LEGAL HEIRS OF THE ASSESSEE ARE INTERESTED IN PURSUING THE APPEAL FILED BY THE FIRS T CAUSING THEM TO BE BROUGHT ON RECORD BY MOVING AN APPROPRIATE APPLICATION BEFORE THE ASS ESSING OFFICER. THE CO-ORDINATE BENCH CONSIDERING THE REQUEST IF SO MUCH MAY RECALL THE ORDER ONCE THE REQUISITIONS HAVE BEEN FULFILLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH APRIL, 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED:18.04.2017. /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
