Dr. S A Rashid, Kashmir V. The Assessing Officer, Kashmir

ITA 632/ASR/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7863 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-07-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 09-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GHULAM MUSTAFA

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.632 (ASR)/2015 ASSESSMENT YEAR: 2002-03 PAN: AVEPS5492E DR. S. A. RASHID KULGAM, KASHMIR. VS. INCOME TAX OFFICER WARD ANANTNAG, KASHMIR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. GHULAM MUSTAFA (DR) DATE OF HEARING: 24/08/2017 DATE OF PRONOUNCEMENT: 24/08/2017 ORDER PER T. S. KAPOOR (AM): THIS APPEAL HAS BEEN FILED BY THE ASSESSEE, FEELING AGGRIEVED AGAINST THE ORDER PASSED BY THE LD. CIT (A), JAMMU DATED 14.03.2013 FOR ASST. YEAR: 2002-03. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT BEFOR E THE HON'BLE BENCH ON BEHALF OF THE ASSESSEE, NEITHER THERE WAS ANY APPLICATION FILED FOR ADJOURNMENT OF THE CASE. FROM THE RECORDS, IT I S OBSERVED THAT THE DUE NOTICE FOR THE DATE OF HEARING FOR TODAY WAS ISSUED WHICH WAS SENT THROUGH RPAD AND EVEN THEN NOBODY HAS APPEARED TODA Y. FROM THE ABOVE, IT IS OBSERVED THAT ASSESSEE IS NOT INTEREST ED IN PROSECUTION OF HIS APPEAL. THEREFORE, CONSIDERING THE FACTS AND KEEPIN G IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLA TE TRIBUNAL) RULES, ITA NO. 632(ASR)/2015 ASSTT. YEAR 2002-03 2 1963, AS WAS CONSIDERED IN THE CASE OF CIT VS. MUL TIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE TREAT THIS APPEAL AS UNADMITTED. ACCORDINGLY, THE APPEAL IS DISMISSED FOR WANT OF PR OSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER AND EXPLAINING THE REASONS FOR NON-COMPLIANCE, ETC. AND IF THE BENCH IS SO SATISFIED ABOUT THE REA SONS, ETC., IT CAN RECALL THE ABOVE ORDER. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 24.08.2017. SD/- SD/- (N.K. CHOUDHRY) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER GP/SR.PS/ DATED: 24/08/2017 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