Fidelity Information Services India Pvt. Ltd., Chandigarh V. ACIT, Chandigarh

ITA 1150/CHANDI/2010

• Counselvise Citation: 115021514 RSA 2010
• Duration Of Justice: 1 year(s) 18 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: 20-03-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 17-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY SHARMA

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. 1150/CHANDI/2010 ASSESSMENT YEAR: 2006-07 FIDELITY INFORMATION SERVICE INDIA V. A.C.I.T. C-1 (1), CHANDIGARH PVT LTD (EARLIER KNOWN AS SECOND FOUNDATION (INDIA) PVT LTD CHANDIGARH PAN: AAGCS 0395 D (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI AJAY SHARMA DATE OF HEARING: 4.10. 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 DISPUTE RESOLUTION PANEL, NEW DELHI DATED 31.5.2010 U/S 144C OF INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. IT IS PERTINENT TO HIGHLIGHT THAT ON 9.11.2010 T HE CASE WAS ADJOURNED TO 22.12.2010 AT THE REQUEST OF THE ASSESSEE. ON 2.12.2010 THE C ASE WAS AGAIN ADJOURNED TO 21.01.2011 AT THE REQUEST OF THE ASSESSEE. THE CASE WAS FIXED FO R HEARING ON 13.4.2011 AND ASSESSEE DID NOT ATTEND THE APPELLATE PROCEEDINGS. AGAIN ON 20. 7.2011, THE CASE WAS FIXED FOR HEARING ON 4.10.2011. ON 4.10.2011 NONE ATTENDED THE APP ELLATE PROCEEDINGS BEFORE US NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED BY THE ASSESS EE. IN VIEW OF ABOVE FACTUAL POSITION, IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS APPEAL. CONSEQUENTLY THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTIO N. FOR THIS VIEW 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) 1150/CHANDI/2010 FIDELITY INFORMATION SERVICE INDIA V. ACIT 2 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED ON THE GROUND OF NON- PROSECUTION. ORDER PRONOUNCED ON 05.10. 2011 SD/- SD/- (H.L. KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNANT MEMBER CHANDIGARH: THE 05.10. 2011 SURESH COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE LD. CIT 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH