M/s Garcha Enterprises, Ludhiana V. DCIT, Ludhiana

ITA 1242/CHANDI/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60960 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-07-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 26-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M ITA NO. 1242/CHD/2011 ASSESSMENT YEAR : 2007-08 M/S GARCHA ENTERPRISES V D.C.I.T. C-VI, 3789/2, JAGJIT NAGAR LUDHIANA PAKHOWAL ROAD LUDHIANA AAGFG 0220 J (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 25.07.2012 DATE OF PRONOUNCEMENT : 27 .07.2012 O R D E R PER T.R.SOOD, A.M IN THIS APPEAL THE ASSESSEE HAS RAISED VARIOUS GROU NDS OF APPEAL. 2. THIS APPEAL WAS FIXED FOR HEARING ON 25.7.2012. A NOTICE WAS SENT TO THE ASSESSEE THROUGH RPAD FOR HEARING T HE APPEAL. BUT ON THE DATE OF HEARING I.E. 25.7.2012 NOBODY AP PEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVE D FOR ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING THE APPEAL AND THE INSTANT APPEAL IS LIABL E TO BE DISMISSED. IN THIS CASE WE ARE FORTIFIED BY THE FO LLOWING CASE LAWS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) (II) ESTATE OF LALTE TUKAJIRAO HOLKAR V. CWT, 223 ITR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 4 61. 3. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. 2 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE. ORDER PRONOUNCED ON 27.07.2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICAL MEMBER ACCOUNTANT MEMBER DATED : 27 .7. 2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3