Sh. Dev Raj Mahajan, Pathankot V. The Income Tax Officer, Pathankot

ITA 51/ASR/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95073 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-12-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 20-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR KANCHAN GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR (SMC) BEFORE SH. A.D. JAIN, JUDICIAL MEMBER ITA NO.51(ASR)/2015 ASSESSMENT YEAR:2003-04 PAN: AAQPR1 385M SH. DEV RAJ MAHAJAN, VS. INCOME TAX OFFICER, NAAM NIKETAN, MISSION ROAD, WARD-1, PATHANKOT. PATHANKOT. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY: DR. KANCHAN GARG DATE OF HEARING: 09/12/2015 DATE OF PRONOUNCEMENT: 09/12/2015 ORDER THIS IS THE ASSESSEES APPEAL FOR THE ASSESSMENT YE AR 2003-04, AGAINST THE ORDER DATED 14.11.2014 PASSED BY THE LD . CIT(A), AMRITSAR. 2. NOTICE OF HEARING FOR TODAY, I.E., 09.12.2015 WA S ISSUED TO THE ASSESSEE BY RPAD ON 01.12.2015. AS PER RECORD, THE SAME HAS NOT RETURNED UNSERVED. HOWEVER, AT THE TIME OF HEARING, NEITHER THE ASSESSEE, NOR HIS AUTHORIZED REPRESENTATIVE APPEARED, NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. IT APPEARS THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL AND THE SAME IS L IABLE TO BE DISMISSED ON THIS GROUND ITSELF. THEREFORE, CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320(DEL.), I TREAT THIS APP EAL AS UN-ADMITTED. ACCORDINGLY, THE APPEAL IS DISMISSED FOR WANT OF PR OSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR 2 RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE, ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REA SONS, ETC., THIS ORDER SHALL BE RECALLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 9TH DE CEMBER, 2015. SD/- (A.D. JAIN) JUDICIAL MEMBER DATED: 09/12/2015 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEE: SH. DEV RAJ MAHAJAN, PATHANKOT 2. THE ITO, WARD-1, PATHANKOT. 3. THE CIT(A), ASR 4. THE CIT, ASR. 5. THE SR. DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR.