M/s Shree Shyama Industries, Kala Amb V. ITO, Solan

ITA 250/CHANDI/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60930 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-07-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 10-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI T.R. SOOD, AM AND MS. SUSHMA CHOWLA, JM ITA NO. 249 & 250/CHD/2011 ASSESSMENT YEARS: 2005-06 & 2006- 07 M/S SHREE SHYAMA INDUSTRIES V I.T.O. NAHAN KALA AMB ABAFS 8026 R (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SMT. JAISHREE SHARMA DATE OF HEARING: 2.07.2012 DATE OF PRONOUNCEMENT: 06.07.2012 ORDER PER T.R. SOOD, A.M IN THESE APPEALS THE ASSESSEE HAS RAISED VARIOUS G ROUNDS. 2. IN THIS CASE O N EARLIER OCCASIONS THE ASSESSEE HAS SOUGHT ADJOURNMENTS. THIS TIME ALSO A NOTICE FOR HEARING W AS SENT TO THE ASSESSEE THROUGH RPAD 14.5.2012 BUT ON THE DATE OF HEARING I.E. 2.7.2012 NOBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. IT SEEMS TH AT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND THE IN STANT APPEAL IS LIABLE TO BE DISMISSED. IN THIS CASE WE ARE FORTIF IED BY THE FOLLOWING 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) (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, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE. ORDER PRONOUNCED ON 06.07. 2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06 .07.2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/ THE DR 2