Maneet Dewan, Ludhiana V. DCIT, C-VII, Ludhiana

ITA 1010/CHANDI/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5950 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 31-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC,CHANDIGARH , BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1010/CHD/2018 / ASSESSMENT YEAR : 2015-16 SHRI MANEET DEWAN, HOUSE NO. 8, BAREWAL, NEW PROFESSOR COLONY, LUDHIANA . THE DCIT, CIRCLE-VII, LUDHIANA. ./ PAN NO: AFNPD3961P / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE # ! ' / REVENUE BY : SHRI MANJIT SINGH, SR.DR $ % ! &/ DATE OF HEARING : 24.12.2018 '()* ! &/ DATE OF PRONOUNCEMENT : 24.12.2018 DATE OF RELEASE OF ORDER : 21.01.2019 !/ ORDER PER SANJAY GARG, JUDICIAL MEMBER : THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 14.05.2018 OF THE COMMISSIO NER OF INCOME TAX (APPEALS)-3, LUDHIANA [HEREINAFTER REFER RED TO AS CIT(A)]. 2. THE RECORD SHOWS THAT ASSESSEE HAS BEEN SERVED T HE NOTICE FOR DATE OF HEARING FIXED TODAY. HOWEVER, N ONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF H EARING OF THE APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE I S NO MORE INTERESTED IN PROSECUTING THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 3. IN MY ABOVE VIEW, I GET SUPPORT FROM THE DECISI ON OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ITA-1006/CHD/2018 PAGE 2 OF 2 ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PAGES 47 7 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 4. THE ABOVE VIEW FURTHER FINDS SUPPORT FROM THE FO LLOWING DECISIONS ALSO: I) CIT V. MULTIPLAN INDIA (P) LTD: 38 ITD 320 (DE L) II) ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT: 223 ITR 480(MP) 5. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], I DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTIO N. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- ( ) (SANJAY GARG) / JUDICIAL MEMBER DATED: 21.01.2019 POONAM (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR