Sh. Prem Prakash Kapoor, Srinagar V. The Income-tax Officer, Srinagar

MA 29/ASR/2015

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5495 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 11 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 03-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY, JUDICIAL MEMBER M.A. NO. 29/(ASR)/2015 (ARISING OUT OF I.T.A NO. 82(ASR)/2011) ASSESSMENT YEAR: 2007-08 PAN: AIAPK8093K SH. PREM PRAKASH KAPOOR, SRINAGAR. VS. INCOME TAX OFFICER, WARD -2, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: S. S. KANWAL (D.R.) DATE OF HEARING: 27/10/2017 DATE OF PRONOUNCEMENT: 01/11/2017 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY AS SESSEE AGAINST THE ORDER OF THE HON'BLE TRIBUNAL DATED 06.08.2012 IN ITA NO. 82 (ASR)/2011. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT BEFOR E THE HON'BLE BENCH ON BEHALF OF THE ASSESSEE, NEITHER THERE WAS ANY APPLICATION FILED FOR ADJOURNMENT OF THE CASE. FROM THE RECORDS, IT I S OBSERVED THAT THE DUE NOTICE FOR THE DATE OF HEARING FOR TODAY WAS ISSUED WHICH WAS SENT THROUGH RPAD AND EVEN THEN NOBODY HAS APPEARED TODA Y. FROM THE ABOVE, IT IS OBSERVED THAT ASSESSEE IS NOT INTEREST ED IN PROSECUTION OF HIS MISCELLANEOUS APPLICATION. THEREFORE, CONSIDERING T HE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME- TAX (APPELLATE TRIBUNAL) RULES, 1963, AS WAS CONSIDERED IN THE CAS E OF CIT VS. M A NO. 29(ASR)/2015 (ARISING OUT OF IT A NO. 82(ASR)/2011 ASSTT. YEAR 20 07-08 2 MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE TREAT THIS MISCELLANEOUS APPLICATION AS UNADMITTED. ACCORDINGL Y, THE MISCELLANEOUS APPLICATION IS DISMISSED FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 01.11.2017. SD/- SD/- (N.K. CHOUDHRY) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER GP/SR.PS/ DATED: 01/11/2017 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER