Sh. Prem Pal Gandhi, Nawanshahr V. The Assistant Commissioner of Income tax, Jalandhar

MA 83/ASR/2009

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9895 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-03-2013
• Assessment Year: 1999-2000
• Appeal Filed On: 27-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

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 S.NO M.A. (ARISING OUT OF I.T.A. NO ) ASSTT. YEARS 1. 83(ASR)/2009) 383(ASR)/2008 1999-2000 2. 84(ASR)/2009 384(ASR)/2008 2000- 01 3. 85(ASR)/2009 385ASR)/2008 2001-02 4. 86(ASR)/2009 386(ASR)/2008 2002-03 5. 87(ASR)2009 387(ASR)/2009 2004-05 SHRI PREM PAL GANDHI VS. ASSTT. COMMR. OF INCOME -TAX, C/O M/S K.C. PALACE, RANGE-II, JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) PAN : AAQPG6508D APPELLANT BY: NONE RESPONDENT BY:SH.AMRIK CHAND, DATE OF HEARING: 22/03/2013 DATE OF PRONOUNCEMENT:22/03/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT FIVE MISCELLANE OUS APPLICATIONS PRAYING FOR RECALLING THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 12 TH JANUARY, 2009 FOR THE ASSESSMENT YEARS 1999-2000 TO 2004-05 PASSED IN ITA NOS.383 TO 386(ASR)2008 & 387(ASR)2009. AS THE ISSU ES INVOLVED IN ALL THE M.AS ARE COMMON, THEREFORE, THESE ARE BEING TAKEN U P TOGETHER FOR THE SAKE OF CONVENIENCE. 2 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE F OR TODAY I.E. 22.03.2013 BY RPAD. BUT DESPITE THIS, NEITHER THE A SSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED BEFORE THE BENCH . EARLIER, WHEN THE CASE WAS FIXED FOR HEARING BEFORE THIS BENCH ON 24.02.20 12, THE SAME WAS ADJOURNED TO 27.04.2012 AT THE REQUEST OF ASSESSEE S COUNSEL. AGAIN ON 27.04.2012, THE ASSESSEES COUNSEL REQUESTED FOR AD JOURNMENT AND THE CASE WAS ADJOURNED TO 31/08/2012 BEING THE LAST OPPORTUN ITY. ON 31.08.2012 DUE TO NON-FUNCTIONING OF THE BENCH, THE CASE WAS ADJOU RNED TO 28.12.2012. AGAIN ON 28.12.20012, THE COUNSEL FOR THE ASSESSEE REQUESTED FOR ADJOURNMENT AND THE CASE WAS ADJOURNED TO 22.03.20 13 AS THE ASSESSEES COUNSEL MADE ENDORSEMENT IN THE FILE AND IT WAS MAD E CLEAR THAT NO FURTHER OPPORTUNITY WILL HE GRANTED. NOW, MR. M.R.BHAGAT H AS MOVED AN APPLICATION DATED 20.03.2013 REQUESTING FOR ADJOURN MENT OF THE ABOVE MENTIONED MISC. APPLICATIONS TO FIRST FORTNIGHT OF APRIL, 2013. THIS REQUEST OF THE ASSESSEES A.R. IS REJECTED AS SUFFICIENT OP PORTUNITIES HAVE ALREADY BEEN GRANTED TO THE ASSESSEE AND NO REASONABLE CAU SE HAS BEEN MENTIONED IN THE SAID APPLICATION 3. THE LD. DR, MR. AMRIK CHAND OPPOSED GRANTING OF ANY ADJOURNMENT AND REQUESTED THAT THE PRESENT MISC. APPLICATIONS M AY BE DISPOSED OFF, AS THE ASSESSEE HAS ALREADY BEEN GRANTED NUMBER OF OPPORTU NITIES. 4. WE HAVE ALSO SEEN FROM THE RECORD THAT MR. M.R.B HAGAT, HAS NOT FILED HIS VALID AUTHORISATION IN THESE CASES. IN VIEW OF THE ABOVE FACTS AND 3 CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED TO ARGUE THE MATTER IN DISPUTE AND IS SEEKING ADJOURNMENTS ON ONE PRETEXT OR THE OTHER, AS THE LAST OPPORTUNITY W AS GRANTED TO THE ASSESSEE ON 28.12.2012 TO ARGUE THE PRESENT MISC. APPLICATIO NS ON 22.03.2013 INSPITE OF FACT THAT THE ENDORSEMENT OF THE SAME WAS MADE IN THE FILE. THEREFORE, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERES TED TO PROSECUTE THE MATTER IN DISPUTE AND ACCORDINGLY ALL THE MISC. APPLICATIO NS FILED BY THE ASSESSEE ARE DISMISSED BEING DEFECTIVE IN LIMINE. 5. IN THE RESULT, ALL THE FIVE MISC. APPLICATIONS O F THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22ND MARCH, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22ND MARCH, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SHRI PREM PAL GANDHI, JALANDHAR. 2. THE ACIT, R-II, JALANDHAR. 3. THE CIT(A), JALANDHAR. 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.