M/S ROYAL ENCLAVE LIMITED, BATHINDA V. INCOME TAX OFFICER, WARD-1(1), BATHINDA

MA 04/ASR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8499 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER M. A. NO. 04/ASR/2019 (ARISING OUT OF ITA NO. 142/ASR/2018) AS SESSMENT YEAR: 2009-10 ROYAL ENCLAVE LIMITED, KESHO RAM GUPTA (DIRECTOR), GUPTA MATCHING CENTRE, MIDHU MAL STREET, BACK SIDE DHOBI BAZAAR, BATHINDA [PAN: AACCR 8685D] VS. INCOME TAX OFFICER, WARD-1(1), BATHINDA (APPLICANT) (RESPONDENT) APPELLANT BY : SH. P. N. ARORA (ADV.) RESPONDENT BY: SH. CHARAN DASS (D .R.) DATE OF HEARING: 05.04.2019 DATE OF PRONOUNCEMENT: 09.04.2019 ORDER PER SANJAY ARORA, AM: THIS IS A MISCELLANEOUS APPLICATION BY THE ASSESSEE IN RESPECT OF ITS CAPTIONED APPEAL, DISMISSED BY THE TRIBUNAL VIDE OR DER U/S. 254(1) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) DATED 12.12.2 018. 2. PER THE IMPUGNED ORDER, THE ASSESSEES APPEAL ST ANDS DISMISSED IN LIMINE BY THE TRIBUNAL FOR WANT OF PROSECUTION AS WELL AS THE APPEAL BEING DEFECTIVE. THE NOTICE OF HEARING OF THE APPEAL, HEARD ON 10.12.201 8, HAD COME BACK UNSERVED WITH THE POSTAL REMARKS INSUFFICIENT ADDRESS, EVEN AS THE COMMUNICATION WAS MADE BY