M/s Health Biotech Pvt. Ltd., Chandigarh V. Addl. CIT, Chandigarh

ITA 1090/CHANDI/2010

• Counselvise Citation: 109021514 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-10-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 19-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH A BENCH BEFORE SHRI H.L. KARWA, HONBLE VICE PRESIDENTAND SHRI MEHAR SINGH, HONBLE ACCOUNTANT MEMBER ITA NO. 1090/CHANDI/2010 ASSESSMENT YEAR: 2007-08 M/S HEALTH BIOTECH P LTD V. ADDL C.I.T. R-IV, CHA NDIGARH SCO 162-164 SECTOR 34-A, CHANDIGARH PAN: AABCH 1876 K (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI N.K. SAINI DATE OF HEARING: 5.10. 2011 DATE OF PRONOUNCEMENT: 05.10.2011 ORDER PER MEHAR SINGH, A.M THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER PASSED BY THE LD. CIT(A), CHANDIGARH DATED 23.5.2010 U/S 250(6) OF INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. IT IS PERTINENT TO HIGHLIGHT THAT ON 29.10.2010 , THE CASE WAS FIXED FOR HEARING FOR 20.12.2010 AND ON 19.8.2011 FOR 5.10.2011. ON 5.10. 2011, NOBODY ATTENDED THE APPELLATE PROCEEDINGS ON BEHALF OF THE ASSESSEE NOR ANY APPLI CATION FOR ADJOURNMENT WAS FILED BY THE ASSESSEE. IN VIEW OF ABOVE FACTUAL POSITION, IT SEE MS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS APPEAL. CONSEQUENTLY THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. IN ANY CASE THE ASSESSEE IS F REE TO FILE M.A IN THIS CASE. FOR THIS WE ARE FORTIFIED BY THE FOLLOWING DECISIONS: I CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED I N 118 ITR 461 II ESTATE OF LATE TUKOJIRAO HOLKAR V CWT, 223 ITR 4 80 (MP) III CIT V MULTIPLAN INDIA LTD, 38 ITD 320 (DEL) 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED ON THE GROUND OF NON- PROSECUTION. ORDER PRONOUNCED ON 5.10. 2011 SD/- SD/- (H.L. KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNANT MEMBER CHANDIGARH: THE 05.10. 2011 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E LD. CIT/THE D.R 1150/CHANDI/2010 FIDELITY INFORMATION SERVICE INDIA V. ACIT 2