Lyon DC, Solan V. ITO, Parwanoo

ITA 128/CHANDI/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64066 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-01-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 02-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M ITAS NO. 126, 127, 128,129 & 130/CHD/2012 AYS: 2004-05 TO 2008-09 LYON DC V I.T.O. PARWANOO PLOT NO. 49, SECTOR 5 PARWANOO DISTT SOLAN AABFL 8891 P (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI N.K. SAINI DATE OF HEARING 12.12.2012 DATE OF PRONOUNCEMENT 13.12.2012 O R D E R PER BENCH THESE APPEALS ARE DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A), SHIMLA DATED 21.11.2011. 2. IN THESE APPEALS THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL. 3. THESE APPEALS WERE FIXED FOR HEARING ON 12.12.20 12. THESE APPEALS HAVE BEEN ADJOURNED ON THE REQUEST OF THE L D. COUNSEL OF THE ASSESSEE SINCE 14.3.2012. LAST TIME THESE APPEALS WERE FIXED FOR HEARING ON 4.10.2012 AND THE CASE WAS ADJOURNED ON THE REQUEST OF THE LD. COUNSEL OF THE ASSESSEE. 4 ON THE DATE OF HEARING I.E. 12.12.2012, NOBODY A PPEARED FOR THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJO URNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG THE APPEALS AND THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED. IN THESE CASES WE ARE FORTIFIED BY THE FOLLOWING CASE LAWS: 2 (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) (II) ESTATE OF LALTE TUKAJIRAO HOLKAR V. CWT, 223 I TR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 4 61. 4. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE APPEALS OF THE ASSESSEE FOR NON PROSECUTION. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE. ORDER PRONOUNCED ON 13.12.2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 13.12. 2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3