M/s NRS Estates Pvt. Ltd., Chandigarh V. CIT II, Chandigarh

ITA 431/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77173 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-07-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 18-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H C NEGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, JM ITA NO. 431/CHD/2013 ASSESSMENT YEAR : 2008-09 NRS ESTATES P. LTD V CIT-II, CHANDIGARH 3527, SEC 46-C CHANDIGARH AACCN 9628 E (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY: SHRI H.C. NEGI DATE OF HEARING 2.7.2014 DATE OF PRONOUNCEMENT 9.7.2014 O R D E R PER T.R.SOOD, A.M THIS APPEAL IS DIRECTED AGAINST THE ORDER DATED 25. 3.2013 OF LD. CIT-II, CHANDIGARH. 2. THIS APPEAL WAS FIXED FOR HEARING ON 22.7.2013 B UT WAS ADJOURNED TO 3.9.2013 ON THE REQUEST OF THE LD. COU NSEL FOR THE ASSESSEE. ON 3.9.21013 THE CASE WAS ADJOURNED TO 7 .11.2013 ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. AGAIN FOR 2.7.2014 A NOTICE THROUGH RPAD WAS SENT TO THE ASSE SSEE BUT AT THE TIME OF HEARING ON 2.7.2014 NOBODY APPEARED FOR THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIV ED. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG THE APPEAL AND THE INSTANT APPEAL IS LIABLE TO BE DISMI SSED. IN THIS CASE WE ARE FORTIFIED BY THE FOLLOWING CASE LAWS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) (II) ESTATE OF LATE TUKAJIRAO HOLKAR V. CWT, 223 ITR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 461. 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 IN THE OPEN COURT ON 9.7.2014 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 9.7.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR