Paramjit Kaur Wife of S. Kuldip Singh, Jalandhar V. The Income Tax Officer, Jalandhar

ITA 514/ASR/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8666 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 29-09-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 514 (ASR)/2015 ASSESSMENT YEAR: 2006-07 PAN: AAXPK2565K SMT. PARAMJIT KAUR W/O. SH. KULDIP SINGH, RESIDENT OF 38, SAHEED UDHAM SINGH NAGAR, JALANDHAR. VS. INCOME TAX OFFICER, WARD III (3), JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. RAHUL DHAWAN (LD. D.R.) DATE OF HEARING: 29/03/2017 DATE OF PRONOUNCEMENT: 29/03/2017 ORDER PER N. K. CHOUDHRY(JM): THIS IS AN APPEAL FILED BY THE ASSESSEE, FEELING AGGRIEVE D AGAINST THE ORDER PASSED BY THE LD. CIT (A), JALANDHAR DATED 21.08.2015 FOR ASST. YEAR: 2006-07. 2. AT THE TIME OF HEARING, NEITHER THE ASSESSEE OR ITS R EPRESENTATIVE PRESENT IN COURT NOR THERE WAS ANY APPLICATION FILED F OR ADJOURNMENT OF THE CASE. FROM THE RECORDS, IT IS OBSERVED THAT THE DUE NOTICE FOR THE DATE OF HEARING FOR TODAY HAS BEEN SERVED UPON THE ASSE SSEE ITA NO.514 (ASR)/20 15 ASST. YEAR: 2006- 07 2 (ACKNOWLEDGEMENT CARD ON RECORD). IT APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTION OF HIS APPEAL, THEREFORE, CONSI DERING THE FACTS AND CIRCUMSTANCES AND RULE 19(2) OF THE INCOME-TAX (APPEL LATE TRIBUNAL) RULES, 1963, AS THE SAME WAS CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL .), WE FEEL IT APPROPRIATE TO DISMISS THE APPEAL UNDER CONSIDERATION F OR WANT OF PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO M OVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER BY EXPLA INING THE REASONS FOR NON-APPEARANCE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 29.03.2017. SD/- SD/- (T.S. KAPOOR) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 29/03/2017 GP/SR.PS COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.