M/s Amrit Soap Co., Ludhiana V. ACIT, Ludhiana

ITA 232/CHANDI/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1417 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-02-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 18-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI D. K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS.SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.232 /CHD/2009 (ASSESSMENT YEAR : 2004-05) M./S AMRIT SOAP CO., VS. A.C.I.T., B-XXXX-753/4, CIRCLE-III, JALANDHAR BYE PASS ROAD, LUDHIANA. LUDHIANA. PAN: AABFA8799D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR O R D E R PER SUSHMA CHOWLA, J.M, : THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-I, LUDHIANA DATED 03.02 .2009 RELATING TO ASSESSMENT YEAR 2004-05 AGAINST THE ORDER PASSED UN DER SECTION 263 OF THE INCOME-TAX ACT. 2. SEVERAL OPPORTUNITIES HAVE BEEN ALLOWED TO THE A SSESSEE FROM DAY TO DAY STARTING FROM 14.5.2009. FINALLY, THE CASE WAS FIX ED FOR HEARING ON 9.2.2011. THE COUNSEL FOR THE ASSESSEE HAS MOVED AN APPLICATI ON FOR ADJOURNMENT BUT NONE WAS PRESENT ON BEHALF OF THE COUNSEL FOR THE A SSESSEE OR THE ASSESSEE HIMSELF WHEN THE MATTER WAS CALLED. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED 2 IN PROSECUTING THE APPEAL. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 IT R 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF FEBRUARY, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH FEBRUARY , 2011 COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR.