Sh. Amar Singh Sharma, Sataun (HP) V. ITO, Nahan

MA 192/CHANDI/2008

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0206 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 8 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-05-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 26-08-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL

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 MISC. APPLICATIONS NO. 192,193/CHD/2008 ARISING OUT OF ITAS NO. 80 & 82/CHD/2008 ASSESSMENT YEAR : 2002-03 & 2004-05 AMAR SINGH SHARMA V I.T.O. NAHAN PROP. M/S AMAR ENTERPRISES SATAUN (HP) (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY: SHRI AKHILESH GUPTA DATE OF HEARING 24.5.2013 DATE OF PRONOUNCEMENT 24.5.2013 O R D E R PER T.R.SOOD, A.M THESE MISC. APPLICATIONS WERE LISTED FOR HEARING FR OM 3.7.2009 ON VARIOUS OCCASTIONS. ON LAST TWO OCCASI ONS I.E. 11.1.2013 AND 1.3.2013 NONE APPEARED ON BEHALF OF T HE ASSESSEE. ON 1.3.2013 IT WAS ANNOUNCED IN THE OPEN COURT THAT THIS IS THE LAST OPPORTUNITY AND NOTICE WAS AL SO DIRECTED TO BE ISSUED THROUGH RPAD. A NOTICE HAS BEEN ACCORDIN GLY ISSUED AND DESPITE NOTICE NONE APPEARED FOR THE ASSESSEE. 2. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE MISC. APPLICATIONS AND THE INSTANT MISC. APPLIC ATIONS ARE LIABLE TO BE DISMISSED. IN THIS CASE WE ARE FORTIF IED BY THE FOLLOWING CASE LAWS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI) 2 (II) ESTATE OF LATE TUKAJIRAO HOLKAR V. CWT, 223 ITR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 461. 4. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE MISC. APPLICATIONS OF THE ASSESSEE FOR NON PROSECUTION. 5. IN THE RESULT, ALL THE MISC. APPLICATIONS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 24.5.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 24.5.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR