Paramjit Kaur Wife of S. Kuldip Singh, Jalandhar V. The Income Tax Officer, Jalandhar

MA 11/ASR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6996 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-06-2018
• Assessment Year: 2006-2007
• Appeal Filed On: 19-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.11(ASR)/2018 (ARISING OUT OF ITA NO.514(ASR)/2015) ASSESSMENT YEAR:2006- 07 SMT. PARAMJIT KAUR, W/O. SH. KULDIP SINGH RESIDENT OF 38, SAHEED UDHAM SINGH NAGAR, JALANDHAR PAN:AAXPK2566K VS. INCOME TAX OFFICER, WARD-3(1), JALANDHAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 15.06.2018 DATE OF PRONOUNCEMENT: 16.08.2018 ORDER PER N.K.CHOUDHRY, JM: THIS ORDER SHALL DISPOSE OF THE MISC. APPLICATION FILED BY THE ASSESSEE/APPLICANT FOR RESTORATION AND SETTING ASIDE THE O RDER DATED 29 TH MARCH, 2017 WHEREBY THE ITAT BENCH AT AMRITSAR DISMISSE D THE APPEAL OF THE ASSESSEE DUE TO NON PROSECUTION VIDE ITS ORDER DATED 2 9.03.2017. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HAD FI LED ITA NO.514(ASR)/2015 ON FEELING AGGRIEVED AGAINST THE IM PUGNED ORDER DATED 21.08.2015 PASSED BY THE LD. CIT(A)-2, JALANDHAR WHIC H CAME UP FOR HEARING ON 29 TH MARCH, 2017. ALTHOUGH, IT IS CLEAR FROM THE RECORDS THA T THE DUE NOTICE FOR DATE OF HEARING FOR 29 TH MARCH, 2017 WAS DULY BEEN SERVED UPON THE ASSESSEE AS PER ACKNOWLEDGMENT ON RECORD. HO WEVER, M.A.NO.11/ASR/2018 (A.Y.2006-07) SMT.PAR AMJIT KAUR, JALANDHAR VS. ITO 2 NEITHER THE ASSESSEE NOR ITS REPRESENTATIVE APPEARED IN THE COURT THEREFORE, IN THE CONSTANT CIRCUMSTANCES, THE BENCH WAS PLE ASED TO DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION, THEREAFTER, THE INSTANT APPLICATION WAS MOVED FOR RESTORATION OF TH E APPEAL AND SETTING ASIDE THE ORDER DATED 29 TH MARCH, 2017 PASSED BY THE ITAT BENCH AT AMRITSAR. DUE NOTICE OF THE HEARING OF THE MISC. APP LICATION FOR DATED 04.05.2018 AS WELL FOR 01.06 2018 & 15.06.2018 SENT T O THE ASSESSEE, HOWEVER, THE SAME COULD NOT BE SERVED. THE NOTICE FOR 1 ST JUNE, 2018 RECEIVED BACK AT TRIBUNAL WITH THE REMARK LEFT WITHOUT ADDRESS. FURTHER, NOTICE OF HEARING DATED 15.06.2018 ALTHOUGH STANDS D ELIVERED ON 08.06.2018 AS REFLECTS FROM THE TRACK CONSIGNMENT OF POS TAL DEPARTMENT, HOWEVER, THE ASSESSEE DID NOT APPEAR BEFORE THE COURT. EVEN OTHERWISE, WE REALIZED THAT IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) ALSO, THE ASSESSEE DID NOT APPEAR AND THE LD. CIT(A) HAD PASSED THE ORDER AS EX-PARTE. IN THE OVERALL CONSIDERATION, AS THE ASSESSEE IS NOT COMI NG FORWARD TO PROSECUTE ITS CASE, THEREFORE, WE DO NOT HAVE ANY OPT ION EXCEPT TO DISMISS THE MISC. APPLICATION ON NON-PROSECUTION. HOWEVER, OPPORTUNITY IS GRANTED TO THE ASSESSEE TO SEEK RECALL OF ORDER ON ESTABLI SHING BONAFIDE REASON FOR NON-RECEIVING THE NOTICES OR NON-APPEARANCE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.08.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED:16.08.2018 /PK/ PS. M.A.NO.11/ASR/2018 (A.Y.2006-07) SMT.PAR AMJIT KAUR, JALANDHAR VS. ITO 3 COPY OF THE ORDER FORWARDED TO: (1) SMT. PARAMJIT KAUR, W/O. SH. KULDIP SINGH R ESIDENT OF 38, SAHEED UDHAM SINGH NAGAR, JALANDHAR (2) THE ITO, WARD-3(1), , JALANDHAR (3) THE CIT(A)-2, JALANDHAR (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER