SHRI HARJINDER SINGH SANDHU, JALANDHAR V. INCOME TAX OFFICER, WARD-2, PHAGWARA

ITA 543/ASR/2018

AI Insights

The case involves an appeal by Sh. Harjinder Singh Sandhu against the order of the Commissioner of Income Tax (Appeals)-2, Jalandhar, concerning the assessment year 2010-11. The appellant did not attend the hearing, citing ongoing criminal proceedings against the bank and its employees, which allegedly involved unauthorized operations of his bank account. The tribunal decided to abate the appeal until the resolution of these criminal proceedings, allowing the appellant to revive the appeal post-decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114642 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 07-11-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 543/Asr/2018 Assessment Year: 2010-11 Sh. Harjinder Singh Sandhu S/o Sh. Gurmej Singh, Village- Raipur Arian Tehsil- Phillaur, Jalandhar. [PAN: CDZPS 0868N] Vs. Income Tax Officer, Ward 2, Phagwara (Appellant) (Respondent) Appellant by : None. Respondent by: Sh. Ravinder Mittal, Sr. DR Date of Hearing: 23.08.2023 Date of Pronouncement: 25.08.2023 ORDER Per Bench: The captioned appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar dated 30.08.2018 in respect of Assessment Year: 2010-11. 2 I.T.A. No. 543/Asr/2018 Assessment Year: 2010-11 2. Non attended. The adjournment application filed by the assessee council is found devoid of merits and hence, it is rejected. This is old appeal of 2018 and therefore, it is decided to hear the Ld. DR and decide the appeal on facts of the case. 3. Heard the ld. addl. CIT DR and perusal of the record. We found that despite several opportunity of being heard given to the assesse non attended on the date of hearing and adjournment applications have been filed seeking adjournment on the ground that the assessee has filed a complaint against the bank authorities in the civil court of sub divisional judicial magistrate Phillaur which are still awaited for framing charge. On the present date of hearing, the Ld. AR Sh. Rakesh Joshi has again filed similar adjournment application dated 22nd August 2023 stating therein that the assessee appellant has filed a complaint under section 409, 420465, 467, 468, 471, 500, 120-B, 34 of IPC against the bank and its employees, where the account in his name was operated upon by some other person, in the court of Sub-Divisional Judicial Magistrate, Phillaur which is pending for disposal. The next date of hearing in the said complaint is given for 25th August 2023 for consideration for framing of 3 I.T.A. No. 543/Asr/2018 Assessment Year: 2010-11 charge. Accordingly, he requested for further adjournment of the hearing till the disposal of the said complaint by the court of the honourable SDJM, Philluar. 4. Considering the peculiar facts of the case that a complaint under section 409, 420465, 467, 468, 471, 500, 120-B, 34 of IPC is filed by the appellant against the bank and its employees, where he alleged that the account in his name was operated upon by some other person, in the court of Sub-Divisional Judicial Magistrate, Phillaur which is pending for framing charge and disposal there of which may take many years for that appeal can be kept in abeyance by adjournments. In view of that matter, we consider it deem fit that the appellate proceedings in the captioned appeal of assessee may be abated till the date of disposal of the complaint of the appellant by the SDJM, Phillaur. Accordingly, the captioned appeals and abated with the right/permission to appellant to revive its appeals before the Tribunal on the decision of the SDJM, Phillaur. At the same time, the department has right to realise the demand out of the assets of the appellant assessee. 4 I.T.A. No. 543/Asr/2018 Assessment Year: 2010-11 5. In the backdrop of the above discussion, the captioned appeal is disposed of in the terms indicated above. Order pronounced in the open court on 25.08.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *DOC* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order