Decent Sea Air Logistics, Ludhiana V. ITO, Ludhiana

ITA 322/CHANDI/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63940 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-09-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 12-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M ITA NO. 322/CHD/2012 ASSESSMENT YEAR : 2005-06 DECENT SEA AIR LOGISTICS V ITO 1(1), LUDHIANA OSWAL (C.F.S) PHASE V, FOCAL POINT LUDHIANA AADFD 6921 A (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJEET SINGH DATE OF HEARING : 05.09.2012 DATE OF PRONOUNCEMENT : 12.09.2012 O R D E R PER T.R.SOOD, A.M IN THIS APPEAL THE ASSESSEE HAS RAISED VARIOUS GROU NDS OF APPEAL. 2. THIS APPEAL WAS FIXED FOR HEARING ON 5.9.2012. A NOTICE WAS SENT TO THE ASSESSEE THROUGH RPAD FOR HEARING T HE APPEAL BUT NONE APPEARED. AGAIN A NOTICE FOR HEARING WAS S ENT TO THE ASSESSEE THROUGH RPAD BUT THIS TIME ALSO NONE APPEA RED FOR HEARING THE APPEAL NOR ANY APPLICATION WAS MOVED FO R ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING THE APPEAL AND THE INSTANT APPEAL IS LIABL E TO BE DISMISSED. IN THIS CASE WE ARE FORTIFIED BY THE FO LLOWING CASE LAWS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) (II) ESTATE OF LALTE TUKAJIRAO HOLKAR V. CWT, 223 I TR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 4 61. 2 3. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE. ORDER PRONOUNCED ON 12.09.2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 12.09. 2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3