Shri RAMESH CHANDRA AGRAWAL, Jhabua V. The ITO, Jhabua

MA 91/IND/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6231 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 01-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K BORICHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M.A. NO.91/IND/2017 ARISING OUT OF ITA NO.26/IND/2016 ASSESSMENT YEAR: 2008-09 APPELLANT BY SHRI NONE RESPONDENT BY SHRI V.K. BORICHA DATE OF HEARING 9.02.2018 DATE OF PRONOUNCEMENT 15.02.2018 ORDER PER MANISH BORAD, AM. THIS MISCELLANEOUS APPLICATION AT THE INSTANCE OF THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 21.1 2.2016 IN ITA NO. 26/IND/2016 BY WHICH THE ASSESSEE HAS SUBMITTED THA T THE TRIBUNAL HAS MENTIONED IN ITS ORDER THAT THE APPEAL HAS BEEN DEC IDED AFTER HEARING THE RESPONDENTS COUNSEL, SHRI S.S.DESHPANDE, CA, WHILE THE ASSESSEE DID NOT GIVE ANY POWER OF ATTORNEY TO SHRI S.S. DESHPANDE, CA, FOR REPRESENTING RAMESH CHANDRA AGRAWAL BAMNIA VS. INCOME TAX OFFICER JABUA (APPELLANT) (RESPONDENT ) PAN NO.AGFPA 9772J THE CASE. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF THIS SUBMISSION. 2. AT THE TIME OF HEARING, THERE WAS NO REPRESENTAT ION ON BEHALF OF THE ASSESSEE. FROM A PERUSAL OF RECORD IT IS EVIDENT TH AT THE NOTICE OF HEARING WAS DULY SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO. 36 BUT THE SAME WAS RETURNED UNSERVED WITH THE REMARK RECIPIENT RESIDENTS SOMEWHERE ELSE, HENCE RETURNED. IN CASE THE ASSESSEE HAS SHIFTED HIS RESIDENCE, IT BECOMES HIS DUTY TO INFORM THE REGIST RY ABOUT CHANGE OF ADDRESS WHICH DUTY THE ASSESSEE HAS FAILED TO PERFO RM. WE, THEREFORE, HAVE NO ALTERNATE BUT TO DISMISS THE MISCELLANEOUS APPLICATION FOR WANT OF PROSECUTION. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS DISM ISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 15.02.201 8. SD SD ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER / DATED : 15 FEBRUARY, 2018 COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE 1. DATE OF DICTATION : 8.2.2018 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 9.2.2018 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S./P .S: 10.1.2018 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISSTANT R EGISTRAR FOR SIGNATURE OF THE ORDER. 9. DATE OF DESPATCH OF THE ORDER: