Smt. Santokh Goyal, Ferozepur V. The Income Tax Officer, Ferozepur

MA 12/ASR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5486 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-04-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 28-10-2015
• 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 MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 12 (ASR)/2016 (ARISING OUT OF I.T.A NO. 171(ASR)/2014) ASSESSMENT YEAR: 2009-10 SMT. SANTOSH GOYAL, PROP. M/S. LMG TIMBERS G. T. ROAD, FEROZEPUR CANTT. PAN : AELPG6563M INCOME -TAX OFFICER, FEROZEPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. RAHUL DHAWAN (LD. D.R. ) DATE OF HEARING: 28.04.2017 DATE OF PRONOU NCEMENT: 18.05.2017 ORDER PER N. K. CHOUDHRY (JM): THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR RECA LLING OF THE ORDER ON THE GROUND ORDER DATED 08.09.2015 B Y WHICH THE CO- ORDINATION BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE O N NON RECTIFICATION OF THE DEFECTS IN FILING OF THE APPEAL AS WELL AS ON NON APPEARANCE OF THE ASSESSEE. THE ASSESSEE IN THE INSTANT APPL ICATION SIMPLY STATED FOR RECALLING OF THE ORDER ON DISMISSAL OR NON- PROSECUTION, HOWEVER IT CLEARLY REFLECTS FROM THE ORDER THAT IN ACCORDANCE TO RULE 9 (1) APPELLATE TRIBUNAL RULE 1963. MA NO. 12 (ASR)/2016 ARISING OUT OF ITA NO171 (ASR)/ 2014 ASST. Y EAR 2009-10 2 2. A DEFECT IN APPEAL WAS POINTED OUT TO THE ASSESSEE VID E DEFECT MEMO DATED 21 ST MAY, 2014 THROUGH RPAD, SUBSEQUENTLY VIDE NOTICE OF HEARING ISSUED TO THE ASSESSEE ON 18.12.2014 FIXING T HE DATE OF HEARING OF THE APPEAL ON 8 TH JAN, 2015. THE SAME DEFECT WAS AGAIN POINTED OUT TO THE ASSESSEE. REA SONS BEST KNOWN TO THE ASSESSEE FAILED TO CURE THE DEFECTS AND O N DATED 08.09.2015 FAILED TO APPEAR BEFORE THE BENCH, IN THE INSTANT FACT AND CIRCUMSTANCES, THE HON'BLE BENCH WAS HAVING NO OPTION EXCEPT TO DISMISS THE CASE OF THE ASSESSEE ON NONRECTIFICATION OF THE DE FECTS AS WELL AS ON NONPROSECUTION THEREAFTER, THE ASSESSEE FILED T HE MISCELLANEOUS APPLICATION AND TODAY IT WAS FIXED FOR HE ARING. HOWEVER, THE ASSESSEE PREFERRED THE APPLICATION FOR ADJOURNMENT AND ALTERNATIVELY ASKED IN THE SAID APPLICATION TO DECIDE ON THE BASIS OF WRITTEN SUBMISSIONS FILED. 3. AS IT REFLECTS FROM THE RECORD, NO WRITTEN SUBMISSIO NS HAVE BEEN FILED BY THE ASSESSEE, HOWEVER CONSIDERING THE STATEMENT M ADE IN THE APPLICATION, THE ASSESSEE HAS FAILED TO RECTIFY THE MISTA KE/DEFECTS EVEN AFTER GETTING SO MANY OPPORTUNITIES AND FAILED TO APP EAR BEFORE THE HON'BLE BENCH, AT THE TIME OF HEARING THE APPEAL. THE REFORE, WE DO NOT FIND ANY GROUND OR MATERIAL OR SUBSTANCE TO ALLOW THE APPLICATION OF THE MA NO. 12 (ASR)/2016 ARISING OUT OF ITA NO171 (ASR)/ 2014 ASST. Y EAR 2009-10 3 ASSESSEE SUBSTANTIALLY IN THE FACTS THAT THE ASSESSEE HAS FAILED TO REMOVE THE DEFECTS. 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPLICATION STAN D DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.05.2 017. SD/- SD/- (T. S. KAPOOR) (N. K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 18 /05 /2017 GP/SR./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