Non appearance for proseqution after issuing notice under sec 143 & 142 than the assessement is to be done as per sec 144

Last updated: 22 June 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
None appeared on behalf of the assessee when the appeal was called for hearing nor any request for adjournment was filed. Even before the Assessing Officer[AO in short], none appeared while last notice dated 9.12.2010 issued u/s 143(2) & 142(1) of the Act by the AO was refused by the secretary of the society and as a result, assessment was completed in the manner provided u/s 144 of the Act. In these circumstances, it , therefore, appears that the assessee is not interested in pursuing this appeal. Accordingly, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Pvt. Ltd. Vs CIT [38 ITD 320] (Del) and the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [(1996) 223 ITR 480 (MP)], this appeal filed by the assessee is dismissed, in limine.

Citation :
M/s Aditya Siksha & Swasthya Samiti(Regd.)C/o Shri Suramveer Singh s/o shri Hari Singh, V&PO Ghasola, Tehsil Charkhi Dadri, District Bhiwani(Haryana) [PAN: AABTA6163B] (Appellant) Vs Income-Tax Officer, Ward -1,HUDA Commercial Complex,Bhiwani-127021. (Respondent)