M/s Guru Nanak Rice & General Mills,, Jagaron v. ITO - III,, Moga

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI N. BARATHVAJA SANKAR VICE PRESIDENT AND MS SUSHMA CHOWLA JUDICIAL MEMBER ITA NO.449/CHD/2006 ASSESSMENT YEAR: 1990-91 M/S GURU NANAK RICE & VS. THE ITO-III GENERAL MILLS MOGA JAGARAON HQ JAGRAON. PAN NO. AAAFG8755G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI N.K.SAINI ORDER PER SUSHMA CHOWLA JM THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A)-II LUDHIANA DATED 22.3.2006 RELATING TO ASSESSMENT YEA R 1990-91 AGAINST THE ORDER PASSED UNDER SECTION 184(7) / 143(3) OF THE I .T. ACT 1961. 2. THE PRESENT APPEAL BY THE ASSESSEE WAS INSTITUTE D IN 2006 AND WAS FIXED FOR HEARING ON 5.3.2007. ON VARIOUS DATES OF HEARING REQUEST WAS MADE BY THE COUNSEL FOR THE ASSESSEE AND THE APPEAL WAS ADJOURNED FROM DAY TO DAY AS INCORPORATED IN THE ORDER SHEET. THE BENCH ALSO DID NOT FUNCTION ON FEW DAYS THE MATTER WAS ADJOURNED AND THE PARTIES WERE INFORMED BY ISSUE OF NOTICE OF HEARING. 3. THE APPEAL WAS FIXED FOR HEARING ON 22.3.2010 AN D IT WAS ADJOURNED AT THE REQUEST OF THE LD. DR FOR THE REVENUE TO 18. 5.2010. ON 18.5.2010 THE MATTER WAS AGAIN ADJOURNED TO 22.7.2010 AT THE REQUEST OF THE LD. DR. 2 NONE APPEARED ON BEHALF OF THE ASSESSEE ON 22.7.201 0 AND THE FRESH NOTICE WAS ISSUED TO THE ASSESSEE FOR APPEARANCE ON 11.10. 2010. SIMILAR WAS THE FATE ON 11.10.2010 AND FURTHER ON 7.12.2010. THE C ASE WAS FINALLY ADJOURNED TO 2.2.2011 DUE TO REPEATED NON APPEARANC E BY THE ASSESSEE. THE ASSESSEE WAS INTIMATED BY A FRESH NOTICE ISSUED ON 7.12.2010 FOR APPEARANCE ON 2.2.2011 AND THE NOTICE WAS SENT BY R PAD. THE SAME HAS BEEN RETURNED BACK BY THE POSTAL AUTHORITIES. THE ASSESSEE HAS NOT FURNISHED ON RECORD ANY ALTERNATIVE ADDRESS OF COMM UNICATION AND DESPITE SEVERAL NOTICES OF HEARING ISSUED TO THE ASSESSEE THERE HAS BEEN CONTINUOUS DEFAULT OF NON APPEARANCE ON BEHALF OF T HE ASSESSEE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. ( 38 ITD 320 ) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480) WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 2 ND DAY OF FEBRUARY 2010. SD/- SD/- (N.BARATHVAJA SANKAR) (SUSHMA CHOWLA) VICE PRESIDENT JUDICIAL MEMBER DATED : 2 ND FEBRUARY 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3