Sh. Gurcharan Singh, Mandi Gobindgarh V. ACIT, Mandi Gobindgarh

MA 33/CHANDI/2004

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8604 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 year(s) 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-06-2012
• Assessment Year: 1993-1994
• Appeal Filed On: 16-04-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI H.L. KARWA, VP AND SHRI T.R. SOOD, AM MISC. APPLICATION NO. 33/CHD/2004 ARISING OUT OF ITA NO. 1263/CHD/1996 ASSESSMENT YEAR: 1993-94 GURCHARAN SINGH V A.C.I.T. CIRCLE MANDI GOBINDGARH MANDI GOBINDGARH PAN: (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI N.K. SAINI DATE OF HEARING: 08.06.2012 DATE OF PRONOUNCEMENT: 11.06.2012 ORDER PER T.R. SOOD, A.M THIS MISC. APPLICATION WAS FILED BY THE ASSESSEE AG AINST THE ORDER OF THE TRIBUNAL IN ITA NO. 1263/CHD/1996 A.Y 1993-94. 2 DATE OF HEARING OF THIS MISC. APPLICATION WAS FIX ED AS 8.6.2012. NOTICE OF HEARING BY R.P.A.D. WAS SENT TO THE ASSESSEE. ON T HE APPOINTED DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NO R ANY APPLICATION WAS MOVED FOR ADJOURNMENT. IT SEEMS TH AT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE MISC. AP PLICATION AND THE INSTANT MISC. APPLICATION IS LIABLE TO BE D ISMISSED. IN THIS CASE WE ARE FORTIFIED BY THE FOLLOWING CASE LA WS: (I) CIT V. MULTI PLAN INDIA LTD, 38 ITD 320 (DELHI ) (II) ESTATE OF LATE TUKAJIRAO HOLKAR V. CWT, 223 I TR 480 (MP) (III) CIT V. B.N. BHATTACHARJEE & ANOTHER, 18 ITR 4 61 3. IN VIEW OF THE ABOVE CITED CASE LAWS WE DISMISS THE MISC. APPLICATION OF THE ASSESSEE FOR NON PROSECUTION. 2 4. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED ON 11 .6.2012 SD/- SD/- (H.L. KARWA) (T.R. SOOD) VICE PRESIDENT ACCOUNTANT MEM BER DATED: 11.6 .2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/ THE DR