M/s malwa Tourist Pvt.Ltd, Moga V. The Deputy Commissioner of Income tax, Moga

ITA 54/ASR/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63433 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-08-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 21-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

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.53(ASR)/2011 ASSESSMENT YEAR:2006-07 PAN :AABFC6093N M/S. CHAWLA FRUIT CO. VS. DY. COMMR. OF INCOME-TAX , NEW SABZI MANDI, CIRCLE MOGA, MOGA. MOGA. (APPELLANT) (RESPONDENT) I.T.A. NO.54(ASR)/2011 ASSESSMENT YEAR:2005-06 PAN :AABCM4693F M/S. MALWA TOURIST PVT. LTD. VS. DY. COMMR. OF INC OME-TAX, COURT ROAD, CIRCLE MOGA, MOGA. MOGA. (APPELLANT) (RESPONDENT) APPELLANTS BY:NONE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING:06/08/2012 DATE OF PRONOUNCEMENT:06/08/2012 ORDER PER BENCH ; 2 THESE TWO APPEALS FILED BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDERS OF CIT(A)-II, LUDHIANA EACH DATED 06/12/2010 & 03/12- 2010 FOR THE ASSESSMENT YEARS 2006-07 & 2005-06. 2. THE ASSESSEES HAVE FILED THE PRESENT APPEALS ON 21.02.2011 AND NOTICE OF HEARING WAS ISSUED TO THE ASSESSEES FOR 26.04.20 12, 11.06.2012 AND FOR TODAY I.E. 06.08.2012. IN RESPONSE TO THE SAME NEIT HER THE ASSESSEES NOR THEIR AUTHORIZED REPRESENTATIVES APPEARED TO ARGUE THE M ATTER IN DISPUTE. THE ASSESSEES HAVE FILED ADJOURNMENT APPLICATIONS EACH DATED 02.08.2012 ON THE GROUND THAT THEIR COUNSEL IS OUT OF STATION IN CONN ECTION WITH SOME URGENT WORK. EVEN OTHERWISE, WE FIND THAT THE REGISTRY OF THE ITAT HAS ISSUED DEFECT MEMO TO BOTH THE ASSESSEES POINTING OUT CERT AIN DEFECTS AND ADVISED THE ASSESSEES TO RECTIFY THE SAME. INSPITE OF OPPOR TUNITIES GIVEN TO THE ASSESSEES TO RECTIFY THE DEFECTS, THE ASSESSEES HAV E FAILED TO RECTIFY THE SAME AND ON THE OTHER SIDE ARE SEEKING ADJOURNMENT. THE CASES OF THE ASSESSEES ARE BARRED BY LIMITATION. 3. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASES, WE ARE NOT INCLINED TO ADJOURN THE APPEALS BECAUSE THE ASSESS EES HAVE NOT ESTABLISHED ANY REASONABLE CAUSE FOR ADJOURNMENT. THEREFORE, WE REJECT THE REQUEST FOR ADJOURNMENT AND DISMISS THE PRESENT APPEALS IN LIMI NE FOR WANT OF 3 PROSECUTION, AS THE ASSESSEES ARE NOT INTERESTED TO PROSECUTE THE SAME. HOWEVER, THE ASSESSEES ARE AT LIBERTY TO APPROACH T HE TRIBUNAL, IF SO ADVISED, FOR RECALL OF THE ORDER, UNDER THE LAW, FOR PROSECU TION THE MATTER IN DISPUTE. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE A SSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6TH AUGUST, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH AUGUST, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S. CHAWLA FRUIT CO. MOGA (II) M/S.M ALWA TOURIST PVT. LTD. MOGA. 2. THE DCIT, MOGA. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.