Kapil Garg & Sons, Patiala V. ITO, Patiala

ITA 284/CHANDI/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5473 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 18-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI D. K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS.SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.284/CHD/2011 ASSESSMENT YEAR : 2007-08 M/S KAPIL GARG & SONS, VS. THE ITO, WARD-2, PATIALA PATIALA PAN NO. AACHK1382H (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SARITA KUMARI 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(APPEALS), PATIALA DATED 7.1.2011 RELATING TO ASSESSMENT YEAR 2007-08 AGAINST THE ORDER PASSED UN DER SECTION 143(3) OF THE INCOME-TAX ACT. 2. THE NOTICE OF HEARING FOR THE APPOINTED DAY I.E. 26.4.2011 WAS SENT BY REGISTERED POST TO THE ADDRESS OF THE ASSESSEE WHIC H HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS. HOUSE LOCKED ON TWO OCCASIONS. THE ASSESSEE HAS NOT FURNISHED ANY OTHER ALTERNATIVE AD DRESS TO COMMUNICATE. IN VIEW THEREOF IT SEEMS THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING THE APPEAL. THEREFORE, RESPECTFULLY FOLLOWING THE DECI SION OF THE TRIBUNAL IN THE 2 CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MAD HYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 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 27 TH DAY OF APRIL, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27 TH APRIL, 2011 COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH