Sub Registrar, Barwala V. Director of Income Tax (CIB), Chandigarh

ITA 840/CHANDI/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2318 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 13-08-2012
• 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. 838,839,840,841 & 842/CHD/2012 ASSESSMENT YEAR : 2005-06 TO 2 009-10 SUB REGISTRAR V DIRECTOR OF INCOME TAX BARWALA RTKJO 2994 F (CIB), CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI N.K. SAINI DATE OF HEARING 10.4..2013 DATE OF PRONOUNCEMENT 16.4.2013 O R D E R PER BENCH THESE APPEALS ARE DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A), PANCHKULA DATED 6.6.2012. 2. THESE APPEALS WERE FIXED FOR HEARING ON 25.10.20 12 BUT WERE ADJOURNED TO 18.12.2012. ON 18.12.2012 THE BENCH D ID NOT FUNCTION AND THE APPEALS WERE FIXED FOR HEARING ON 10.3.2013 AND A NOTICE WAS ISSUED FOR HEARING OF THESE APPEALS THROUGH RPA D FOR 10.4.2013. ON 10.4.2013 NOBODY APPEARED FOR THE AS SESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED. THEREFORE , IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE ALS AND THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED. IN THE SE CASE 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 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 APPEALS OF THE ASSESSEE FOR NON PROSECUTION. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE. ORDER PRONOUNCED ON 16.4.2013. SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 16.4.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3