M/s. Royal Constructions Company, Srinagar V. The Income-tax Officer, Srinagar

ITA 559/ASR/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60694 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-04-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 28-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA

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. 559(ASR)/2011 ASSESSMENT YEAR:2008-09 PAN :AAJFR2325Q M/S. ROYAL CONSTRUCTION COMPANY, VS. INCOME TAX OFF ICER, LAL MANDI, SRINAGAR. WARD-3(2), SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH.R.L. CHHANALIA, DR DATE OF HEARING:24.07.2012 DATE OF PRONOUNCEMENT: 25/07/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER OF THE CIT(A), JAMMU DATED 12.09.2011 FOR THE ASSE SSMENT YEARS 2008-09. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE FO R 24.07.2012 BY RPAD ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36, COL. 10, BUT THE SAME HAS BEEN RETURNED BACK UNDELIVERED WITH THE REMARKS OF THE POSTAL AUTHORITIES LEFT WITHOUT ADDRESS RETURNED TO SEN DER, DATED 25.06.2012. 2 THE ASSESSEE HAS NEITHER FURNISHED NOR INTIMATED TH E FRESH ADDRESS FOR SENDING THE NOTICE. 3. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES EXPL AINED ABOVE, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, WE DISMISS THE PRESENT APPEAL OF THE ASSESSEE, AS UNADMITTED WITH THE LIBERTY TO THE ASSESSEE, IF SO DESIRED, CAN FILE AN APPLICATION FOR RECALL OF THIS ORDER IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25TH JULY, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25TH JULY, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. ROYAL CONSTRUCTION COMPANY, SRINA GAR. 2. THE ITO WARD 3(2), SRINAGAR. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.