M/s Guru Nanak Auto Enterprises Ltd., Jalandhar V. The Addl. Commissioner of Income Tax, Jalandhar

ITA 479/ASR/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4480 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-05-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 30-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AM RITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO. 479(ASR)/2016 ASSESSMENT YEAR:200 8-09 M/S GURU NANAK AUTO ENTERPRISES LTD. 1 ST FLOOR, 11-A NEW VIJAY NAGAR, JALANDHAR [PAN:AAACG4804F] VS. THE ADDL. CIT RANGE-III, JALANDHAR, (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI CHARAN DAS DATE OF HEARING: 20.05.2019 DATE OF PRONOUNCEMENT: 21.05.2019 ORDER PER N.K.CHOUDHRY, JM: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSE AGAINST T HE ORDER DT. 13/07/2016, PASSED BY THE LD. CIT(A)-2, JAL ANDHAR FOR THE RELEVANT ASSESSMENT YEAR UNDER SECTION 143(3) OF THE INCO ME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT) WHEREIN THE L D. CIT(A) PARTLY ALLOWED THE APPEAL OF THE ASSESSEE AGAINST WHICH THE ASSE SSEE IS IN APPEAL BEFORE US. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE, EVEN THE NOTICE OF TODAYS HEARING WAS SENT TO THE ASSESSEE BY MENTIONING THE ADDRESS M/S GURU NANAK AUTO ENTERPRISES L TD., H.O. IST FLOOR, HC COMPLEX, ADJACENT N.V. MOTORS, RAJINDERA NAG AR, POLICE LINE 2 ITA NO. 479(ASR)/2016 M/S GURU NANAK AUTO ENTERPRISES LTD. VS. ACIT ROAD HOWEVER THE NOTICE RETURNED BACK WITH THE POSTAL REMARK LEFT WITHOUT ADDRESS. IT IS ALSO NOTICED THAT NO ADJOURNMENT APPLICATION FILED BY THE ASSESSEE OR BY ITS COUNSEL. HENCE, IN THE ABSENCE OF T HE ASSESSEE WE DO NOT HAVE ANY OPTION EXCEPT TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. THEREFORE, CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, AS WAS CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE TREAT THIS APPEAL A S UNADMITTED. ACCORDINGLY, THE APPEAL IS DISMISSED FOR WANT OF PROSECUTI ON. HOWEVER THE ASSESSEE SHALL BE AT LIBERTY TO SEEK RECALL OF THIS ORD ER BY SHOWING SUFFICIENT AND BONAFIDE CAUSE FOR NOT RECEIVING /SERVING OF NOTICE AT THE ADDRESS GIVEN AND FOR NON APPEARANCE, AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS, ETC., IT CAN RECALL THE ABOVE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 21/05/2019 SD/- SD/- (N.S. SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21/05/2019 AG, CHD(ON TOUR) COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT (2) THE ADDL.CIT, RANGE-III, JALANDHAR (3) THE CIT(A)-2, JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER