Sh Satish Aggarwal, Jalandhar V. The Income tax Officer, Jalandhar

ITA 421/ASR/2010

• Counselvise Citation: 42120914 RSA 2010
• Duration Of Justice: 3 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-12-2013
• Assessment Year: 1997-1998
• Appeal Filed On: 11-10-2010
• 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. 421 (ASR)/2010 ASSESSMENT YEAR: 1997-98 PAN: AAUPA0617M SH. SATISH AGGARWAL, PROP. VS. SH. GURNAM DASS, M/S AGGARWAL HARDWARE AGENCIES THE INCOME TAX OFF ICER, BAZAR BANSANWALA, JALANDHAR III(2), JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 30.12.2013 DATE OF PRONOUNCEMENT: 30.12.2013 ORDER PER BENCH 1. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 18.02.2010 PASSED BY LEARNED CIT(A), JA LANDHAR, FOR THE ASSESSMENT YEAR 1997-98. AS PER RECORD, THE APPEAL IS TIME BARRED BY 173 DAYS BUT HERE WE FIND THAT THE ASSESSEE IS SEEKING ADJOURNMENT ON ONE PRETEXT OR THE OTHER. 2. THE ASSESSEE HAS FILED THE PRESENT APPEAL ON 11. 10.2010 AND IS PENDING SINCE THEN. ACCORDING TO THE RECORD, EARLIE R THIS BENCH HAS FIXED 2 I.T.A. NO. 421 (ASR)/2010 ASSESSMENT YEAR: 1997-98 THE PRESENT APPEAL FOR HEARING MANY TIMES WITHIN 2 OR 3 MONTHS AND IT IS NOT POSSIBLE FOR THE BENCH TO ADJOURN THE MATTER AG AIN AND AGAIN LOOKING TO THE FACT THAT THE APPEAL OF THE ASSESSEE IS TIME BARRED BY 173 DAYS. THUS, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT I NTERESTED TO PROSECUTE THE MATTER. ACCORDINGLY, THE PRESENT APPEAL IS DISM ISSED FOR NON- PROSECUTION WITH THE LIBERTY TO THE ASSESSEE THAT T HE ASSESSEE MAY FILE AN APPLICATION FOR RECALLING OF THIS ORDER AND THE SAM E WILL BE CONSIDERED IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION, AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DECEMBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH DECEMBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH. SATISH AGGARWAL, PROP. M/S AGGAR WAL HARDWARE AGENCIES BAZAR BANSANWALA, JALANDHAR. 2. SH. GURNAM DASS, THE INCOME TAX OFFICER, III(2), JA LANDHAR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER 3 I.T.A. NO. 421 (ASR)/2010 ASSESSMENT YEAR: 1997-98 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.