Anant Ram S/o. Labhu Ram, Phagwara V. The Income Tax Officer, Phagwara

ITA 658/ASR/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5619 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-04-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 31-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAHUL DHAWANLD

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 I.T.A NO.658(ASR)/2014 ASSESSMENT YEAR:2009-10 ANANT RAM, S/O SH. LABHU RAM, GALI NO.9, PREM NAGAR, KHERA ROAD, PHAGWARA. PAN:AFTPR-7655G VS. INCOME TAX OFFICER, WARD-1, PHAGWARA. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. RAHUL DHAWAN (LD. DR.) DATE OF HEARING: 27.04.2017 DATE OF PRONO UNCEMENT: 27.04.2017 O R D E R PER N. K. CHOUDHRY (JM): THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDE R OF LD. CIT, JALANDHAR, DATED 01.09.2014 FOR ASST. YEAR:2009-10. 2. AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHAL F OF THE ASSESSEE, BUT WRITTEN SUBMISSIONS WAS FILED BY THE COUNSEL OF THE ASSESSEE. IN THE INSTANT CASE, AS IT REFLECTS FROM THE WRITTEN SUBMISSIONS THAT THE ASSESSEE HAS ALREADY DIED AND THEREAFTER, LEGAL HEIRS HAVE BEEN SERVED, HOWEVER, ON THE DATE OF HEARING I.E. TODAY ON 27.04.2017 NON E ITA NO.658 (ASR)/2014 ASST. YEAR: 2009-10 2 APPEARED ON BEHALF OF THE ASSESSEE OR HIS LEGAL HEI RS, THEREFORE, CONSIDERING THE FACTS AND KEEPING IN MIN D THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX (APPELLA TE TRIBUNAL) RULES, 1963, AS WAS CONSIDERED IN THE CAS E OF CIT VS. MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DE L.), WE TREAT THIS APPEAL AS UNADMITTED. ACCORDINGLY, THE A PPEAL IS DISMISSED FOR WANT OF PROSECUTION. THE LEGAL HEIRS OF 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 SAT ISFIED ABOUT THE REASONS, ETC., IT CAN RECALL THE ABOVE OR DER. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 27.04.2017. SD/- SD/- (T. S. KAPOOR) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED:27.04.2017. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER