Sh. Ranjit Singh, Dalhousi V. ITO, Dalhousi

MA 68/CHANDI/2009

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8931 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-09-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 09-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NO. 68/CHD/2009 IN ITA NO.550/CHD/2008 ASSESSMENT YEAR: 2003-04 SHRI RANJIT SINGH, V I.T.O., VILL. SANDHARA, DALHOUSIE. TEH. DALHOUSIE. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI N.K.SAINI DATE OF HEARING : 07.09.2012 DATE OF PRONOUNCEMENT : 14.09.2012 ORDER PER MEHAR SINGH, AM THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE FOR RECTIFICATION OF THE MISTAKE, APPA RENT FROM THE ORDER OF THE TRIBUNAL DATED 28.11.2008 IN ITA NO. 550/CHD/2008. 2. THE MISCELLANEOUS APPLICATION OF THE APPELLANT W AS FIXED FOR HEARING FOR 15.06.2012. ON THE APPOINTED DATE OF HEARING, NONE ATTENDED ON BEHALF OF THE ASSESSEE. NO APPLIC ATION FOR ADJOURNMENT WAS FILED BY THE ASSESSEE. HOWEVER, ON BEHALF OF THE DEPARTMENT, LD. 'DR' WAS PRESENT. IN VIEW OF N ON-COMPLIANCE OF THE NOTICE BY THE ASSESSEE, THE CASE WAS ADJOURN ED TO 07.09.2012. ASSESSEE WAS DULY INFORMED BY WAY OF R PAD. 3. ON THE APPOINTED DATE, NEITHER THE ASSESSEE APPE ARED NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. IN VIEW OF THIS PECULIAR CONDUCT OF THE ASSESSEE, IT IS EVIDENT THA T THE ASSESSEE 2 IS CONSISTENT IN NON-COMPLIANCE WITH THE NOTICE ISS UED IN THE MATTER. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTING THE M.A. AND, HENCE, THE INSTANT APPLICATION FILED BY THE ASSESSEE IS LIABLE TO BE D ISMISSED. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH SEPT.,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14 TH SEPT.,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH.