Smt. Lakhbir Kaur, Chandigarh V. ITO, Chandigarh

ITA 234/CHANDI/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68580 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-11-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 01-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, JM ITA NO. 233/CHD/2013 ASSESSMENT YEAR : 2006-07 CHATTER SINGH VS. I.T.O. WARD 1(3) 310, SECTOR 9D CHANDIGARH CHANDIGARH AFNPS 5238 Q ITA NO. 234/CHD/2013 ASSESSMENT YEAR : 2006-07 SMT. LAKHBIR KAUR VS. I.T.O. WARD 1(3) 310, SECTOR 9D CHANDIGARH CHANDIGARH AKSPK 5463 H (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY: SHRI J.S. NAGAR DATE OF HEARING 28.11.2013 DATE OF PRONOUNCEMENT 28.11.2013 O R D E R PER T.R.SOOD, A.M THESE APPEALS ARE DIRECTED AGAINST THE ORDER DATED 8.1.2013 OF LD. CIT(A), CHANDIGARH. 2. THESE APPEALS WERE FIXED FOR HEARING ON 28.11.20 13 AND A NOTICE THROUGH RPAD WAS SENT TO THE ASSESSEE BUT AT THE TIME OF HEARING NOBODY APPEARED FOR THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED. IT SEEMS THAT THE ASSESSEES ARE NOT INTERESTED IN PURSUING THE APPEAL S AND THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED. IN THI S CASE WE ARE FORTIFIED BY THE FOLLOWING CASE LAWS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) 2 (II) ESTATE OF LATE TUKAJIRAO HOLKAR V. CWT, 223 ITR 480 (MP) (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 ASSESSEES FOR NON PROSECUTION. 5. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 28.11.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28.11.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR