Sh. Jaspal Talwar, Ludhiana V. DCIT, Ludhiana

ITA 1095/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73465 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 29-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, JM ITAS NO. 1094 TO 1098/CHD/2013 ASSESSMENT YEAR : 2002-03 TO 2006-07 JASPAL TALWAR VS. D.C.I.T. CC.II, LUDHIANA 996, URBAN ESTATE FOCAL POINT LUDHIANA AAPPT 3510 K (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY: SHRI J.S. NAGAR DATE OF HEARING 20.2.2014 DATE OF PRONOUNCEMENT 21.2.2014 O R D E R PER BENCH THESE APPEALS ARE DIRECTED AGAINST THE ORDER DATED 10.9.2013 OF LD. CIT(A), LUDHIANA. 2. THESE APPEALS WERE FIXED FOR HEARING ON 15.1.201 4 WHEN NONE APPEARED FOR THE ASSESSEE AND THE CASE WAS FIX ED FOR HEARING FOR TODAY I.E. 20.2.2014. EVEN ON 20.2.2014 NOBODY APPEARED FOR THE ASSESSEE. IT SEEMS THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING THE APPEALS AND THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED. IN THIS CASE WE ARE FORTIF IED BY THE FOLLOWING CASE LAWS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) (II) ESTATE OF LATE TUKAJIRAO HOLKAR V. CWT, 223 ITR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 461. 2 3. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE APPEALS OF THE ASSESSEE FOR NON PROSECUTION. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 21.2.2014 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21 .2.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR