Smt. Rani, Ludhiana V. Income Tax Officer, Phagwara

ITA 584/ASR/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3129 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHAWANI SHANKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: (CIRCUIT BENCH AT JALANDHAR) BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A No. 584/ASR/2016 (ASSESSMENT YEAR-2010-11) Smt. Rani, H. No. 175, VPO, Badowal, Near Railway Crossing, Ludhiana. Punjab. PAN No.ANPPR0327P (Assessee) Vs .. ITO, Ward-2 Phagwara. (Revenue) Assessee by None Revenue by Shri Bhawani Shankar,DR. ORDER PER, T. S. KAPOOR, AM : This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 13.09.2016, in relation to the assessment year 2010-11. 2. When the appeal was called out for hearing, none appeared on behalf of the assessee, nor any application for adjournment has been filed. We find that proper notice of hearing has already been sent to the assessee, which has not returned unserved. Under these circumstances, it appears that the assessee is not Date of Hearing 19.01.2017 Date of Pronouncement 19 .01.2017 I.T.A No. 584/ASR/2016 2 interested in prosecuting the appeal any further. As such, we hold that the appeal is liable to be dismissed for non prosecution. In this regard we place reliance upon the following case laws: 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), we dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 19/01/2017. Sd/- Sd/- (A. D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 19 /01/2017 pk/P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order AR/Sr.P.S./P.S.