Sh. Tejinder Singh, Chandigarh V. ACIT, Chandigarh

ITA 633/CHANDI/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2337 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-05-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 05-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

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 ITAS NO. 633, 634,635, 636 & 637/CHD/2012 ASSESSMENT YEAR : 2003-04 TO 2007- 08 SHRI TEJINDER SINGH V A.C.I.T. C.C. CHANDIGARH #2162/3 PIPLIWALA TOWN MANIMAJRA CHANDIGARH ATDPS 8040G (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI N.K. SAINI DATE OF HEARING 8.4..2013 DATE OF PRONOUNCEMENT 10.4.2013 O R D E R PER BENCH THESE APPEALS ARE DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A)(C), GURGAON DATED 28.3.2012. 2. THESE APPEALS WERE FIXED FOR HEARING ON 25.7.201 2 BUT ON THAT DAY THE BENCH DID NOT FUNCTION AND THE APPEALS WERE FIXED FOR HEARING ON 21.11.2012. ON 21.11.2012 THE BENCH DID NOT FUNCTION AND THE APPEALS WERE AGAIN FIXED FOR HEARING ON 8.4 .2013 AND A NOTICE WAS ISSUED FOR HEARING OF THESE APPEALS THRO UGH RPAD FOR 8.4.2013. ON 8.4.2013 NOBODY APPEARED FOR THE ASSE SSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED. IN ALL TH ESE APPEALS CERTAIN DEFECTS WERE ALSO POINTED OUT BY THE REGIST RY INCLUDING SHORT PAYMENT OF FEE FOR FILING OF APPEAL IN ASSESSMENT Y EAR 2003-04 WHICH HAVE ALSO NOT BEEN REMOVED BY THE ASSESSEE. THEREFO RE, IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS AND THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED. IN THE SE 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 ITR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 461. 3. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE APPEALS OF THE ASSESSEE FOR NON PROSECUTION. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE. ORDER PRONOUNCED ON 10.4.2013. SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 10 .4.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3