Sh Dinesh Kumar Prop. M/s. Dee Kay Fertilizers, Muktsar V. The Income Tax Officer, Muktsar

ITA 79/ASR/2011

• Counselvise Citation: 7920914 RSA 2011
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 09-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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. 79(ASR)/2011 ASSESSMENT YEAR:2006-07 PAN: ADRPK8668G SH. DINESH KUMAR PROP. VS. INCOME TAX OFFICER, M/S. DEE KAY FERTILIZERS, WARD II(2), MUKTSAR, MUKTSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. AMRIK CHAND DATE OF HEARING :21.03.2012 DATE OF PRONOUNCEMENT:21.03.2012 ORDER PERBENCH; THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF THE CIT(A), BATHINDA, DATED 19.02.2010 RELATING TO ASSE SSMENT YEAR 2006-07. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED AD POST ON 22.02.2012 ON THE ADDRESS GIVEN IN FORM NO.36, CO L.10. THE ACKNOWLEDGMENT OF THE SAME IS ON RECORD AS PROOF OF SERVICE OF NOTICE UPON THE ASSESSEE. DESPITE THE FACT, NEITHER ASSESSEE NO R HIS AUTHORIZED 2 REPRESENTATIVE APPEARED ON THE DATE OF HEARING NOR FILED ANY ADJOURNMENT APPLICATION. 3. WE HAVE GONE THROUGH ORDERS PASSED BY THE REVENU E AUTHORITIES AND FOUND THAT THE ASSESSEE REMAINED NON CO-OPERATIVE I N THE PROCEEDINGS BEFORE THEM AND HAD CHOSEN NOT TO APPEAR BEFORE THE AUTHOR ITIES BELOW. 3.1 KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT APPEA L IS DISMISSED IN LIMINE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED ORDER PRONOUNCED IN THE OPEN COURT ON 21ST MARCH, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21ST MARCH , 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:SH. DINESH KUMAR PROP. M/S DEE KAY FER TILIZERS, MUKTSAR. 2. THE ITO WARD II(2), MUKTSAR. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER