Shiv Shanker Prop., Ludhiana v. ITO,, Ludhiana

ITA 385/CHANDI/2010 | 2005-2006
Pronouncement Date: 11-05-2010 | Result: Dismissed

Appeal Details

RSA Number 38521514 RSA 2010
Assessee PAN ABZPG4783G
Bench Chandigarh
Appeal Number ITA 385/CHANDI/2010
Duration Of Justice 25 day(s)
Appellant Shiv Shanker Prop., Ludhiana
Respondent ITO,, Ludhiana
Appeal Type Income Tax Appeal
Pronouncement Date 11-05-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 11-05-2010
Date Of Final Hearing 11-05-2010
Next Hearing Date 11-05-2010
Assessment Year 2005-2006
Appeal Filed On 16-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES SMC CHANDIGARH BEFORE SHRI G.S.PANNU ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER ITA NO. 385/CHD/2010 ASSESSMENT YEAR: 2005-06 SH SHIV SHANKAR PROP. VS. THE ITO RANGE-II(3) M/S SHIV SHANKER SHAWL EMPORIUM LUDHIANA LUDHIANA PAN NO. ABZPG4783G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI JAISHREE SHARMA ORDER PER SUSHMA CHOWLA JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A)-I LUDHIANA DATED 15.1.2010 RELATING TO ASSESSMENT YEA R 2005-06 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE I.T. ACT. 2. THE MATTER WAS FIXED FOR HEARING ON 11.05.2010. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE ADDRESS FUR NISHED IN FORM NO. 36 (COLUMN NO. 10). HOWEVER ON THE APPOINTED DATE O F HEARING I.E. 11.5.2010 NEITHER THE ASSESSEE / AUTHORIZED REPRES ENTATIVE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICAT ION HAS BEEN MOVED. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING THE APPEAL. THEREFORE RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MADHYA P RADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480) WE DISMISS THE APPEAL OF THE 2 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 TH E CONCLUSION OF THE HEARING ON 11.5.2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH MAY 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR