Suresh Chand Memorial Trust, Yamunanagar V. JCIT, Yamunanagar

ITA 408/CHANDI/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5084 (ITAT-CHANDIGARH)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-05-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 20-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 408/CHD/2010 ASSESSMENT YEAR: 2006-07 SURESH CHAND MEMORIAL TRUST, VS. JCIT, YAMUNANAGAR RANGE, EYE & GENERAL CHARITABLE HOSPITAL YAMUNANAGR SOCIETY, YAMUNANAGAR, PAN NO. AAATS7337J (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI JAISHREE SHARMA ORDER PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A), PANCHKULA DATED 16.02.2010 RELATING TO ASSESSMENT Y EAR 2006-07 AGAINST THE ORDER PASSED UNDER SECTION 272A(2)(E) OF THE I. T. ACT. 2. THE MATTER WAS FIXED FOR HEARING ON 11.05.2010. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE IN PERSON. HOW EVER, ON THE APPOINTED DATE OF HEARING I.E. 11.5.2010, NEITHER THE ASSESSE E / AUTHORIZED REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE N OR ANY ADJOURNMENT APPLICATION HAS BEEN MOVED BY IT. IT SEEMS THAT T HE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, R ESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD. (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRA O HOLKAR (223 ITR 2 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WAN T OF PROSECUTION. IN THIS CONNECTION, THE ASSESSEE IS AT LIBERTY TO PROS ECUTE THE CASE IF IT DESIRES TO DO SO 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 ON 11.5.2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH MAY, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR