M/s Garg Rice Mills, Ishmailabad V. ITO, Kurukshetra

ITA 470/CHANDI/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63950 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-09-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 05-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M ITA NO. 470/CHD/2011 ASSESSMENT YEAR : 2007-08 M/S GARG RICE MILLS V I.T.O. WARD 3 ISHMAILABAD KAITHAL CAMP AADFG 1532 A AT KURUKSHETRA (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI AKHILESH GUPTA DATE OF HEARING 17.09.2012 DATE OF PRONOUNCEMENT 24.09.2012 O R D E R PER T.R.SOOD, A.M THIS APPEAL IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A), KARNAL DATED 21.2.2001. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED VARIOUS G ROUNDS OF APPEAL. 3. THIS APPEAL WAS FIXED FOR HEARING ON 17.9.2012. A NOTICE WAS SENT TO THE ASSESSEE THROUGH RPAD FOR HEARING T HE APPEAL BUT NONE APPEARED FOR THE ASSESSEE NOR ANY APPLICAT ION WAS MOVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND THE INSTANT A PPEAL IS LIABLE TO BE DISMISSED. IN THIS CASE WE ARE FORTIFIED BY THE FOLLOWING CASE LAWS: 2 (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. 4. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE. ORDER PRONOUNCED ON 24.09.2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 24.09. 2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3