M/S SIGMA CARTONS (P) LTD.,LUDHIANA vs. DCIT, CC-II, LUDHIANA

ITA 1253/CHANDI/2017Status: DisposedITAT Chandigarh29 May 2018AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal, following established legal principles and case law, decided that the appeals were not being prosecuted. Therefore, the appeals were dismissed without delving into the merits of the case.

What were the facts?

The assessees' appeals were listed for hearing, but no one appeared on their behalf despite proper service of notice. The tribunal noted the assessees' lack of interest in pursuing the appeals.

What were the issues?

The primary issue was the non-appearance of the assessees and their failure to prosecute the appeals, leading to a dismissal for non-prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, CHANDIGARH BENCHES, ‘B’ CHANDIGARH

Before: SHRI SANJAY GARG & Ms. ANNAPURNA GUPTA

For Respondent: Smt. Renu Amitabh, CIT DR
Hearing: 29.05.2018Pronounced: 29.05.2018

Per Bench:

The captioned appeals have been preferred by the assessees against the separate orders of the Commissioner of Income Tax (Appeals)-5, Ludhiana [hereinafter referred to as ‘CIT(A)’], Ludhiana

dated 29.06.2017 (in ITA 1251/Chd/2017) and 16.06.2017 (in ITA Nos. 1252 & 1253/Chd/2017).

ITA Nos. 1251 to 1253/Chd/2017- M/s Saber Packaging (P) Ltd & Sigma Cartons (P) Ltd Ludhiana 2

2.

No one has come for appearance on behalf of the assessees despite

service of notice. It appears

The order continues below.

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