M/s. Anand Rice Mills, Talwandhi Bhai V. The Income-tax Officer, Ferozepur

MA 1/ASR/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0134 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-04-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 23-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA

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 M.A. NO.01(ASR)/2011 (ARISING OUT OF I.T.A. NO.105 (ASR)/2010 ASSESSMENT YEAR:2006-07 PAN :AALFA6076H M/S. ANAND RICE MILLS, VS. THE INCOME TAX OFFICER, TALWANDI BHAI. WARD III(1), FEROZEPUR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH.R.L.CHHANALIA, DR DATE OF HEARING: 12/04/2013 DATE OF PRONOUNCEMENT:12/04/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 31.08.201 0 PASSED IN ITA NO.105(ASR)/2010 FOR THE ASSESSMENT YEAR 2006-07, I N WHICH THE BENCH HAS PARTLY ALLOWED THE APPEAL OF THE ASSESSEE BY PASSIN G A DETAILED ORDER IN THE ABSENCE OF ASSESSEE BECAUSE INSPITE OF NOTICE ISSUE D TO THE ASSESSEE BY RPAD, THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIV E APPEARED TO PROSECUTE MA NO.01(ASR)/2011 2 THE MATTER INVOLVED IN THE MAIN APPEAL AND THE BEN CH HAS DECIDED THE APPEAL ON MERITS AFTER HEARING THE LD. DR. 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT OFFI CE HAS ISSUED NOTICE TO THE ASSESSEE BY RPAD ON 16.01.2013 FIXING THE PRESE NT MISC. APPLICATION FOR HEARING TODAY I.E. 12.04.2013. TODAY ALSO, NEIT HER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED AN APP LICATION FOR ADJOURNMENT. EARLIER, THE PRESENT MISC. APPLICATION CAME UP FOR HEARING BEFORE THIS BENCH ON THREE TIMES BUT NOT EVEN ON SINGLE OCCASION, NEI THER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO REPRESENT THE MISC. APPLICATION. 3. KEEPING IN VIEW THE ORDER OF THE TRIBUNAL DATED 31.08.2010 PASSED BY THIS BENCH AS WELL AS THE CONTENTIONS RAISED BY THE ASSESSEE IN THE PRESENT MISC. APPLICATION, WE ARE OF THE VIEW THAT NO USEFU L PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSES SEE BECAUSE THE ASSESSEE IS HABITUAL IN NOT ATTENDING THE PROCEEDINGS BEFORE TH IS BENCH. THEREFORE, THE PRESENT MISC. APPLICATION IS DISMISSED. MERELY FILI NG OF THE PRESENT MISC. APPLICATION AND STATING THAT THERE IS A MISTAKE AP PARENT FROM RECORD IN THE ORDER PASSED BY THIS BENCH ON 31.08.2010 DOES NOT M EAN THAT THERE IS A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TR IBUNAL DATED 31.08.2010. WE HAVE ALSO PERUSED THE ORDER OF THE TRIBUNAL DATE D 31.08.2013 AS WELL AS CONTENTIONS RAISED BY THE ASSESSEE IN THE PRESENT M ISC. APPLICATION AND WE FOUND THAT THE BENCH HAS PASSED ORDER DATED 31.08.2 010 AFTER APPRECIATION OF MA NO.01(ASR)/2011 3 FACTS AND EVIDENCE ON EACH AND EVERY GROUND RAISED BY THE ASSESSEE IN THE MAIN APPEAL AND AS SUCH THERE IS NO MISTAKE APPARE NT ON RECORD WHICH NEEDS TO BE RECTIFIED, AS REQUESTED BY THE ASSESSEE. 4. WE HAVE ALSO PERUSED THE APPEAL RECORDS AS WELL AS THE AVERMENTS MADE BY THE ASSESSEE IN THE PRESENT MISC. APPLICATI ON AND WE FIND THAT THE PRESENT MISC. APPLICATION HAS BEEN FILED BY SH. TAR SEM LAL PARTNER OF THE FIRM THROUGH SH.Y.K.SUD, CA ON 23.12.2010 BUT WE FI ND THAT SH.Y.K.SUD, CA HAS NOT FILED ANY AUTHORIZATION TILL TODAY TO RE PRESENT THE CASE, AS REQUIRED UNDER SECTION 288 OF THE INCOME TAX ACT, 1 961. 5. IN VIEW OF THE ABOVE DISCUSSIONS, THE PRESENT MI SC. APPLICATION FILED BY THE ASSESSEE IS DISMISSED. 6. IN THE RESULT, THE MISC. APPLICATION OF THE ASS ESSE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12TH APRIL, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12TH APRIL, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. ANAND RICE MILLS, TALWANDI BHAI. 2. THE ITO WARD III(1), FEROZEPUR. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER