M/s Surjit Singh Chauhan & Sons Pvt. Ltd, New Delhi V. ITO, New Delhi

MA 559/DEL/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8959 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 1991-1992
• Appeal Filed On: 27-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R B MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER M.A NO.559/DEL/2010 (ITA NO.3680/D/2009) ASSESSMENT YEAR : 1991-92 M/S SURJIT SINGH CHAUHAN & SONS PVT. LTD., 2652-53, FFA, SECOND FLOOR, STUPEE BUILDING, BANK STREET, KAROL BAGH, NEW DELHI 110 005. PAN : AAGCS3336N VS. INCOME TAX OFFICER, WARD 9(4), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI R.B. MEENA, SR. DR O R D E R PER A.D. JAIN, JUDICIAL MEMBER: VIDE ORDER DATED 03.05.2010, THE ASSESSEES APPEAL IN ITA NO.3680/DEL/2009 FOR A.Y. 1991-92 WAS DISMISSED FOR NON-PROSECUTION, AS NONE HAD APPEARED IN SPITE OF THE NOTICE ISSUED TO THE A SSESSEE, THOUGH THE NOTICE SO ISSUED HAD NOT COME BACK UNSERVED. 2. IN THE PRESENT APPLICATION, THE ASSESSEE HAS CON TENDED THAT IT HAD CHANGED ITS ADDRESS FROM E-8/1, SOUTH EXTENSION MAR KET, PART II, NEW DELHI, TO 2652-53, FFA, SECOND FLOOR, STUPEE BUILDING, BANK S TREET, KAROL BAGH, NEW DELHI; AND THAT THIS CHANGED ADDRESS WAS, HOWEVER, NOT INFORMED TO THE TRIBUNAL. 3. THE APPLICATION WAS FIXED FOR HEARING ON 04.03.1 1. ON THAT DATE NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE MATTER W AS ADJOURNED TO MA NO.559/DEL/2010 2 06.05.2011. ON 06.05.2011, THE LD. COUNSEL FOR THE ASSESSEE WAS DIRECTED TO FILE AFFIDAVIT IN SUPPORT OF THE APPLICATION. THE CASE WAS ADJOURNED TO 03.06.2011. ON 03.06.2011, AN APPLICATION FOR ADJOURNMENT WAS F ILED ON BEHALF OF THE ASSESSEE CONTENDING THAT THOUGH THE REQUISITE AFFID AVIT HAD BEEN FILED, THE COUNSEL FOR THE ASSESSEE WAS UNABLE TO BE PRESENT A T THE TIME OF HEARING OF THE APPLICATION BEFORE THE TRIBUNAL, BEING OUT OF STATI ON. THE MATTER WAS ADJOURNED TO 01.07.2011 AND THE PARTIES WERE INTIMATED, WHICH FACT WAS NOTED, AS AVAILABLE FROM THE APPLICATION FOR ADJOURNMENT, WHICH IS ON R ECORD. ON 01.07.2011, NONE WAS PRESENT FOR THE ASSESSEE AND THERE WAS NO APPLI CATION FOR ADJOURNMENT. FRESH NOTICE WAS ISSUED FOR 19.08.2011. ON 19.08.2 011, AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE, THE MATTER WAS ADJOURNED TO 07.10.2011. ON 07.10.2011, SINCE THE BENCH DID NOT FUNCTION, THE C ASE WAS ADJOURNED TO 02.12.2011. ON 02.12.2011, NONE CAME PRESENT ON BE HALF OF THE ASSESSEE AND FRESH NOTICE WAS ISSUED FOR 20.01.2012, THROUGH RPA D. ON 20.01.2012, 16.03.2012, 04.05.2012 AND 13.07.2012, NONE APPEARE D ON BEHALF OF THE ASSESSEE, DESPITE NOTICES ISSUED THROUGH RPAD HAVIN G NOT RETURNED UNSERVED. 4. THE MATTER WAS LAST POSTED FOR HEARING ON 21.09. 2012, FOR WHICH DATE, AGAIN, A FRESH NOTICE WAS ISSUED TO THE ASSESSEE. ON 21.09.2012, ONCE AGAIN, NONE HAS CHOSEN TO APPEAR ON BEHALF OF THE ASSESSEE . 5. FROM THE ABOVE FACTS, IT APPEARS THAT THE ASSESS EE IS NO LONGER INTERESTED IN PURSUING THE APPLICATION ANY FURTHER. 6. ACCORDINGLY, THE APPLICATION FILED BY THE ASSESS EE IS DISMISSED FOR NON- PROSECUTION. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 21.0 9.2012. SD/- SD/- [J.S. REDDY] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 21.09.2012. MA NO.559/DEL/2010 3 DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES