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

ITA 188/CHANDI/2012

• Counselvise Citation: 18821514 RSA 2012
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-08-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 15-02-2012
• 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 MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITAS NO. 188,189, 190 & 191/CHD/2012 A.YS: 2006-07, 2007-08, 2008-09 & 2009-10 THE JOINT SUB-REGISTRAR V DIT (CIB) NIGDU CHANDIGARH TEHSIL OFFICE, DISTT. KARNAL RTKJO 2498 G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI N.K. SAINI DATE OF HEARING : 06.08.2012 DATE OF PRONOUNCEMENT : 08.08.2012 O R D E R PER SUSHMA CHOWLA, J.M, THE APPEALS FILED BY THE ASSESSEE ARE AGAINST THE O RDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), KARNAL DATED 14.11.2011 RELATING TO AYS 2006-07, 2007-08, 2008-09 & 2009-10 AGAINST PENALTY LEVIED U/S 271FA OF THE INCOME TAX ACT, 196 1(IN SHORT THE ACT). 2. THE PRESENT APPEALS WERE FIXED FOR HEARING ON 19 .4.2012 AND WERE ADJOURNED TO 6.6.2012 BECAUSE OF NON-APPEARANC E OF THE ASSESSEE. ON 6.6.2012 THE ASSESSEE MOVED AN APPLIC ATION FOR ADJOURNMENT AND THE APPEALS WERE ADJOURNED AT THE R EQUEST OF THE ASSESSEE TO 6.8.2012. ON THE APPOINTED DATE OF HEAR ING I.E. 6.8.2012, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APP LICATION WAS MOVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTEREST IN PURSUING THE APPEALS AND THE INSTANT APPEALS FILED BY THE ASSESSEE ARE LIABLE TO BE DISMISSED. IN OUR VIEW, WE ARE FO RTIFIED 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 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 APPEALS OF THE ASSESSEE FOR NON PROSECUTION. 4. IN THE RESULT, ALL THE FOUR APPEALS OF THE ASSES SEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 8TH DAY OF AUGUST, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 8 TH AUGUST, 2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3