Sh. Vijay Kumar Jain, Hoshiarpur V. The Asstt. Commissioner of Income-tax, Jalandhar

MA 4/ASR/2011

• Counselvise Citation: [2012] 130 COUNSELVISE.COM (IT) 0001 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-09-2012
• Assessment Year: misc
• Appeal Filed On: 28-12-2010
• 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.04(ASR)/2011 (ARISING OUT OF I.T.A. NO.330(ASR)/2009) ASSESSMENT YEAR:1987-88 PAN : SH. VIJAY KUMAR JAIN, VS. ASSTT. COMMR. OF INCOME- TAX, C/O M/S. NEK CHAND TEK CHAND, RANGE-II, JALANDHAR. BALACHAUR (HOSHIARPUR). (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH. R.L. CHHANALIA, DR DATE OF HEARING:14/09/2012 DATE OF PRONOUNCEMENT:14/09/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATI ON ARISING FROM THE ORDER OF THE TRIBUNAL, DATED 27 TH AUGUST, 2009 PASSED IN ITA NO.330(ASR)/2009 FOR THE ASSESSMENT YEAR 1987-88, R EQUESTING FOR RECALL OF THE ORDER OF THE TRIBUNAL. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE FOR 14.09.2012 BY RPAD WHICH WAS SERVED UPON THE ASSESSEE. DESPITE THE FAC T, NEITHER THE ASSESSEE 2 NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILE D ANY WRITTEN SUBMISSIONS. EARLIER THE APPEAL OF THE ASSESSEE WAS DISMISSED DU E TO NON-APPEARANCE AND FOR WANT OF PROSECUTION. NOW THE ASSESSEE HAS AGAIN NOT TURNED UP TO PRESENT AND ARGUE HIS CASE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE AND THE SAME IS LIABLE TO BE DISMISSED ON THIS GROUND ITSELF. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCE S, THE MISC. APPLICATION FILED BY THE ASSESSEE IS DISMISSED. WE ORDER ACCORD INGLY. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14TH SEPTEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH SEPTEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. VIJAY KUMAR JAIN C/O M/S. NEK CHAN D TEK CHAND, BALACHAUR (HOSHIARPUR). 2. THE ACIT RANGE-II, JALANDHAR. 3. THE CIT(A), JLR. 4. THE CIT, JLR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.