SHRI DEVINDER PAL,MOGA vs. INCOME TAX OFFICER,WARD-3, MOGA

ITA 762/ASR/2017Status: DisposedITAT Amritsar27 February 2019AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal in limine for want of prosecution and as un-admitted. This decision was based on the principle that the law assists the vigilant and not those who sleep over their rights.

What were the facts?

The assessee's appeal before the ITAT was dismissed due to non-appearance on multiple hearing dates, despite proper service of notices. The appeal was also time-barred by 39 days.

What were the issues?

The primary issue was the assessee's failure to prosecute the appeal effectively. The appeal was also found to be time-barred.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. SANJAY ARORA & SH. N. K. CHOUDHRY

Hearing: 27.02.2019Pronounced: 27.02.2019

Per Sanjay Arora, AM: This is an Appeal by the Assessee arising out of the Order by the Commissioner of Income Tax (Appeals)-3, Ludhiana (‘CIT (A)’ for short) dated 30.08.2017, dismissing the assessee’s appeal contesting his assessment under section 143(3) r/w section 147 of the Income Tax Act, 1961 ('the Act' hereinafter) vide order dated 28.01.2015 for Assessment Year (AY) 2011-12. 2. None appeared for and on behalf of the assessee when the appeal was called out for hearing, and neither any adjournment motion stands made. This, despite the fact of proper service of the notice of hearing in-as-much as the same, sent per registered post, has not came back un-served. There was no

The order continues below.

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