M/S Paramount Impex, Ludhiana V. Assistant Commissioner of Income Tax, Ludhiana

ITA 1097/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8911 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 24-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO.1097/CHD/2016 (ASSESSMENT YEAR : 2013-14) M/S PARAMOUNT IMPEX, VS. THE A.C.I.T., D-202-203, PHASE VI, CIRCLE-I, FOCAL POINT, LUDHIANA. LUDHIANA. PAN: AAEFP3160G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 28.12.2016 DATE OF PRONOUNCEMENT : 28.12.2016 O R D E R PER ANNAPURNA GUPTA, A.M . : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, LUDHIANA DATED 30.8.2016 RELATING TO ASSESSMENT YEAR 2013-14. 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 28.12.2016, FOR WHICH DATE NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE. HOWEVER, ON THE APPOINTED DATE OF HEARING I.E. ON 28.12.2016, N ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION WAS MOVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSES SEE 2 IS NOT INTERESTED IN PURSUING THE APPEAL AND THE IN STANT APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMIS SED. 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECISION OF THE APEX COURT IN THE CASE OF CIT VS. B .N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 4. OUR VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWING DECISIONS ALSO :- I) CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL) II) ESTATE OF LATE TUKOJIRAO HOLKAR VS.CWT, 223 ITR 480 (MP) 5. RESPECTFULLY FOLLOWING THE DECISIONS (SUPRA), W E DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FO R NON- PROSECUTION. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28 TH DECEMBER, 2016 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH