M/s Orbit Resorts Ltd., Chandigarh V. DCIT, Chandigarh

ITA 962/CHANDI/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5091 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-05-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 01-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S KHEMWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 962/CHD/2009 ASSESSMENT YEAR: 2001-02 M/S ORBIT RESORTS LTD., VS. DCIT, CIRCLE-1(1), CHANDIGARH CHANDIGARH PAN NO. AAACO4024H (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI S.S.KHEMWAL, DR ORDER PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A), CHANDIGARH DATED 28.8.2009 RELATING TO ASSESSMENT Y EAR 2001-02 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE I.T. A CT. 2. INITIALLY, THE MATTER WAS FIXED FOR HEARING ON 1 8.1.2010. ON THAT DATE OF HEARING, THE CASE WAS ADJOURNED TO 24.2.20 10 AT THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. AGAIN ON 24.2.2010, THE CASE WAS ADJOURNED TO 17.3.2010 AND THEREAFTER ON 3.5.2010 AT THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. HOWEVER, ON THE APPOINTED DATE OF HEARIN G I.E. 3.5.2010, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, RESPECTFULLY FOLLOWING 2 THE DECISION OF THE TRIBUNAL IN THE C ASE OF MULTIPLAN (INDIA) LTD. ( 38 ITD 320 ) AND MADHYA PRA DESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. IN THIS CONNECT ION, THE ASSESSEE IS AT LIBERTY TO PROSECUTE THE CASE IF IT DESIRES TO DO S O IN FUTURE, AS PER THE STIPULATED LAW. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER ALREADY PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF THE HEARING IN THE PRESENCE OF LEARNED DR ON 3.5.20 10. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD MAY, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR