Smt. Sahatya Devi, Chandigarh V. ACIT, Chandigarh

ITA 638/CHANDI/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64074 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-12-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 05-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M ITAS NO. 638, 639 & 640/CHD/2012 AYS: 2003-04 TO 2005-06 SMT. SAHATYA DEVI V A.C.I.T. 1273, SECTOR 44-B CENTRAL CIRCLE I CHANDIGARH CHANDIGARH AIHPD 0302 P (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI MANJEET SINGH DATE OF HEARING 17.12.2012 DATE OF PRONOUNCEMENT 18.12.2012 O R D E R PER T.R. SOOD, AM THESE APPEALS ARE DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A), GURGAON DATED 29.3.2012. 2. IN THESE APPEALS THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL. 3. EARLIER THESE APPEALS WERE FIXED FOR HEARING ON 20.9.2012 BUT ON THAT DATE THE BENCH DID NOT FUNCTION AND THESE C ASES WERE FIXED FOR 17.12.2012. 4 ON THE DATE OF HEARING I.E. 17.12.2012, NOBODY A PPEARED FOR THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJO URNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG THE APPEALS AND THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED. IN THESE CASES WE ARE FORTIFIED BY THE FOLLOWING CASE LAWS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) (II) ESTATE OF LALTE TUKAJIRAO HOLKAR V. CWT, 223 I TR 480 (MP) 2 (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 4 61. 4. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE APPEALS OF THE ASSESSEE FOR NON PROSECUTION. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE. ORDER PRONOUNCED ON 18.12.2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 18 .12. 2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3