M/s Garg International, Ludhiana V. ACIT, Ludhiana

ITA 1307/CHANDI/2010

• Counselvise Citation: 130721514 RSA 2010
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-09-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 16-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH A BENCH BEFORE HONBLE MS. SUSHMA CHOWLA, JM AND HONBLE SHRI MEHAR SINGH, AM ITA NO. 1307/CHANDI/2010 ASSESSMENT YEAR: 2003-04 M/S GARG INTERNATIONAL V. A.C.I.T. CIRCLE V 551/0 LUDHIANA MILLER GANJ LUDHIANA PAN: AABFG 9056 H (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI N.K. SAINI DATE OF HEARING: 1.9.2011 DATE OF PRONOUNCEMENT: .9.2011 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)-II, LUDHIANA DATED 6.9.2010 U/S 250( 6) OF INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. IT IS PERTINENT TO HIGHLIGHT THAT THE CASE WAS E ARLIER FIXED FOR 26.7.2011. HOWEVER, ON THE APPOINTED DATE, THE LD. COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENT VIDE LETTER DATED 20.7.2011 AND THE CASE WAS FIXED FOR HEARING ON 1.9.2011 AS ANNOUNCED IN THE OPEN COURT. 3. ON 1.9.2011, NONE ATTENDED THE APPELLATE PROCEED INGS 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 INTERES TED TO PURSUE ITS APPEAL. CONSEQUENTLY THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LI MINE FOR WANT OF PROSECUTION. FOR THIS WE ARE FORTIFIED BY THE FOLLOWING DECISIONS: I CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED I N 18 ITR 461 1307/CHANDI/2010 GARG INTERNATIOAL V ACIT 2 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 IN LIMINE. ORDER PRONOUNCED ON 5 TH SEPT, 2011 ( SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER CHANDIGARH: THE SEPT, 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