Sh.Gurinder Singh Prop., Patiala V. ITO, Patiala

ITA 362/CHANDI/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5090 (ITAT-CHANDIGARH)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 07-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: INOSHI SHARMA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 362/CHD/2010 ASSESSMENT YEAR: 2006-07 SHRI GURINDER SINGH, VS. ITO, WARD-1, PROP. M/S NEW GURINDRA HANDLOOM, PATIALA PATIALA PAN NO. AIFPS7281L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SMT. INOSHI SHARMA ORDER PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A), PATIALA DATED 15.2.2010 RELATING TO ASSESSMENT YEAR 2006-07 AGAINST THE ORDER PASSED UNDER SECTION 143(3) / 144 OF THE ACT. 2. THE MATTER WAS FIXED FOR HEARING ON 03.05.2010. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE ADDRESS FUR NISHED IN FORM NO. 36 (COLUMN NO. 10). HOWEVER, ON THE APPOINTED DATE O F HEARING I.E. 3.5.2010, NEITHER THE ASSESSEE / AUTHORIZED REPRESE NTATIVE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICAT ION HAS BEEN MOVED BY IT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED I N PROSECUTING THE APPEAL. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MADHYA P RADESH HIGH COURT IN 2 LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. IN THIS CONNECT ION, THE ASSESSEE IS AT LIBERTY TO PROSECUTE THE CASE IF IT DESIRES TO DO S O IN FUTURE, AS PER THE STIPULATED LAW. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER ALREADY PRONOUNCED IN THE OPEN COURT AT TH E CONCLUSION OF THE HEARING IN THE PRESENCE OF LEARNED DR ON 3.5.20 10. SD/- SD/- ( G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD MAY, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR