M/s The Palampur Rotary Helpage Foundation, Palampur V. ITO, Palampur

ITA 107/CHANDI/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5152 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTAADDL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 107/CHD/2017 ASSESSMENT YEAR: 2011-12 THE PALAMPUR ROTARY HELPAGE VS THE ITO, FOUNDATION, ROTARY EYE HOSPITAL, PALAMPUR (H P). MARANDA, PALAMPUR (HP). PAN: AAATT1364L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. CHANDER KANTA,ADDL.CIT( DR) DATE OF HEARING : 30.05.2017 DATE OF PRONOUNCEMENT : 30.05.2017 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS), PALAMPUR DATED 10.10.201 6 FOR ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING OF THE APPEAL DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED POST. IT, THEREFORE, APPEARS THA T ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL AND TH E 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 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. 2 4. MY VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWING 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-PROSECUTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 30 TH MAY,2017. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH