SH. ASHWANI SINGH TAKHUR, JAMMU V. DY. COMMISSIONER OF INCME TAX CENTRAL CIRCLE, JAMMU

WTA 5/ASR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3351 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-05-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 06-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARWIND ER KAUR LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AM RITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER WTA NO. 4 TO 6(ASR)/2018 ASSESSMENT YEARS:201 1-12 TO 2013-14 ASHWANI SINGH THAKUR 61-D, D/C GANDHI NAGAR, JAMMU [PAN:AAPPT5595E] VS. THE DCIT CENTRAL CIRCLE, JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SMT. PARWINDER KAUR (LD. CIT-DR) DATE OF HEARING: 15.05.2019 DATE OF PRONOUNCEMENT: 20.05.2019 ORDER PER N.K.CHOUDHRY, JM: ALL THE ABOVE APPEALS HAVE BEEN FILED BY THE ASSESSES AGA INST THE SEPARATE ORDER DT. 08/06/2018, PASSED BY THE LD. CWT(A )-5, LUDHIANA FOR THE RELEVANT ASSESSMENT YEARS UNDER SECTION 23A(10) OF THE WEALTH TAX ACT, 1957 (HEREINAFTER CALLED AS THE ACT) WHEREIN THE LD. CWT(A) DISMISSED THE APPEAL OF THE ASSESSEE AGAINST WHICH THE ASSESSE E IS IN APPEAL BEFORE US. 2 . ALL THESE APPEALS WERE FIXED FOR HEARING ON 14/05/2 019 AND ON THE SAID DATE OF HEARING THE ADJOURNMENT APPLICATION HAS BEEN FILED BY THE LD. AR OF THE APPELLANT, THEREFORE, THE CASE HAD BEEN ADJOURNED TODAY I.E; 15/05/2019. HOWEVER, TODAY NONE APPEARED ON BEH ALF OF THE APPELLANT THEREFORE IT SEEMS TO US THAT THE APPELLANTS ARE NOT INTERESTED 2 WTA NO. 4 TO 6(ASR)/2018 SHRI ASHWANI SINGH THAKUR VS. DCIT IN PROSECUTING THE APPEALS UNDER CONSIDERATION. HENCE, TH E SAME ARE LIABLE TO BE DISMISSED. THEREFORE, CONSIDERING THE FACT S AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX ( APPELLATE TRIBUNAL) RULES, 1963, AS WAS CONSIDERED IN THE CASE OF CIT VS. MULT IPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.), WE TREAT THIS AP PEAL AS UNADMITTED. ACCORDINGLY, THE APPEALS ARE DISMISSED FOR WANT OF PROSECUT ION. HOWEVER THE ASSESSEES SHALL BE AT LIBERTY TO SEEK RECALL OF THIS ORD ER BY SHOWING SUFFICIENT AND BONAFIDE CAUSE FOR NON APPEARANCE, AND I F THE BENCH IS SO SATISFIED ABOUT THE REASONS, ETC., IT CAN RECALL THE ABOV E ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 20/05/2019 SD/- SD/- (N.S. SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20/05/2019 AG, CHD(ON TOUR) COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT (2) THE DCIT, CENTRAL CIRCLE (3) THE CWT(A)-5, LUDHIANA (4) THE CWT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER