Joint Sub Registrar, Kurukshetra V. Director of Income Tax (CIB), Chandigarh

ITA 173/CHANDI/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0692 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-01-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 13-02-2012
• 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 ITAS NO. 171 TO 175/CHD/2012 ASSESSMENT YEARS : 2005-06 TO 2 009-10 THE JOINT SUB REGISTRAR V D.I.T. (CIB), CHANDIGAR H LADWA KURUKSHETRA RTKSO 4239 E (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI AKHILESH GUPTA DATE OF HEARING 30.1.2013 DATE OF PRONOUNCEMENT 30.1.2013 O R D E R PER BENCH THESE APPEALS ARE DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A), KARNAL DATED 3.11.2011. 2. IN THESE APPEALS THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL. 3. THESE APPEALS WERE ORIGINALLY FIXED FOR HEARING ON 27.3.2012. THE LD. COUNSEL OF THE ASSESSEE SOUGHT ADJOURNMENT AND THESE APPEALS WERE FIXED FOR 24.5.2012 AND THE CASE WAS A DJOURNED TO 25.6.2012 BUT ON THAT DATE THE BENCH DID NOT FUNCTI ON AND THE CASE WAS FIXED FOR HEARING ON 27.6.2012, 4.9.2012 AND 29 .10.2012. ON 5.12.2012 THE CASE WAS FIXED FOR HEARING ON 30.1.20 13 AND NOTICE THROUGH RPAD WAS SENT TO THE ASSESSEE. BUT ON 30.1. 2013 NONE APPEARED FOR THE ASSESSEE NOR ANY APPLICATION WAS M OVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING THE APPEALS AND THE INSTANT APPEALS ARE LI ABLE 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) 2 (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 461. 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 30.1.2013. (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 30 .1.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3