Balram Krishan, Chandigarh V. DCIT, Chandigarh

ITA 1039/CHANDI/2011

• Counselvise Citation: 103921514 RSA 2011
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-08-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 31-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI H.L.KARWA, VICE PRESIDENT AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO. 1039/CHD/2011 ASSESSMENT YEAR: 2007-08 SHRI BALRAM KRISHAN, V DCIT, R-1, PROP. B.M.PHARMACEUTICALS, CHANDIGARH. PLOT NO. 47, INDL. AREA, PHASE-II, CHANDIGARH. PAN: ABCPK-9427G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY SMT. JAISHREE SHARMA DATE OF HEARING : 01.08.2012 DATE OF PRONOUNCEMENT : 07.08.2012 ORDER PER MEHAR SINGH, AM THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER DATED 01.09.2011 PASSED BY THE LD. CIT(A) CHA NDIGARH U/S 250(6) OF THE INCOME-TAX ACT,1961 (IN SHORT 'TH E ACT'). 2. THE CAPTIONED APPEAL WAS FIXED FOR HEARING ON 01.08.2012. DESPITE ISSUANCE OF NOTICE OF HEARING, BY REGD. POST, NONE APPEARED ON BEHALF OF THE APPELLANT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 3. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING APPEAL AND THE INSTAN T APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 4. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHA RGEE AND ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PA GES 477 2 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 5. OUR VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWIN G 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) 6. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON- PROSECUTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 8. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH AUG.,2012. SD/- SD/- (H.L.KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 7 TH AUG.,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT ,DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH