M/s. Empire House Building Cooperative Ltd, Srinagar V. The Income-tax Officer, Srinagar

ITA 39/ASR/2012

• Counselvise Citation: 3920914 RSA 2012
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 24-01-2012
• 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.39(ASR)/2012 ASSESSMENT YEAR:2006-07 PAN: M/S. EMPIRE HOUSE BUILDING VS. INCOME TAX OFFICER , COOPERATIVE LTD., SRINAGAR. WARD-IV, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY:SH. TARSEM LAL DATE OF HEARING :23/05/2012 DATE OF PRONOUNCEMENT:23/05/2012 ORDER PER BENCH: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE IMPUGNED ORDER OF CIT(A), JAMMU, DATED 20.09.2011 F OR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING, IT WAS NOTICED BY THE B ENCH THAT THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE. THE FOLLOWING D EFECTS WERE COMMUNICATED TO THE ASSESSEE BY THE REGISTRY FOR RECTIFICATION B UT THE ASSESSEE HAS NOT RESPONDED TO THE DEFECT MEMO ISSUED BY THE REGISTRY TILL DATE NOR HAS REMOVED THE DEFECTS POINTED OUT BY THE REGISTRY: I) ORIGINAL COPY OF CHALLAN FEE NOT FILED II) STAMP NOT AFFIXED ON POWER OF ATTORNEY 2 3. NOTICE OF HEARING WAS SENT TO THE ASSESSEE FOR 2 3/05/2012 BY RPAD ON THE ADDRESS GIVEN IN COL.10 OF FORM NO.36, WHIC H HAS BEEN SERVED UPON THE ASSESSEE, AS ACKNOWLEDGEMENT CARD IS PLACED ON RECORD. INSPITE OF VALID SERVICE OF NOTICE ON THE ASSESSEE, NEITHER THE ASSE SSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED ANY ADJOURNMENT A PPLICATION. THUS, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROS ECUTE THE PRESENT APPEAL. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROS ECUTE THE MATTER. THEREFORE, THE PRESENT APPEAL IS DISMISSED BEING DEFECTIVE WIT H THE LIBERTY TO THE ASSESSEE, IF SO ADVISED, CAN MOVE AN APPLICATION F OR RECALLING OF THIS ORDER FOR DECIDING THE SAME IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23RD MAY, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23RD MAY, 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:M/S. EMPIRE HOUSE BUILDING CO-OPERATI VE LTD. SRINAGAR. 2. THE ITO WARD-IV, SRINAGAR. 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, ITAT, AMRITSAR TRUE COPY 3