TDS Management Consultants P. Ltd., Mohali V. Addl. CIT, Mohali

ITA 1146/CHANDI/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1641 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-09-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 29-12-2014
• 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 MEHROTRA, ACCOUNTANT MEMBER ITA NO. 1146/CHD/2014 ASSESSMENT YEAR: 2011-12 TDS MANAGEMENT CONSULTANTS P. LTD V ADDL CIT SCF 81, RANGE VI, PHASE 6, MOHALI. MOHALI PAN: AACCT5653K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. MANJIT SINGH DATE OF HEARING : 28.09.2015 DATE OF PRONOUNCEMENT : 28.09.2015 O R D E R PER ANNAPURNA MEHROTRA, A.M THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS), CHANDIGARH DT. 27.10.2014 FOR THE ASS ESSMENT YEAR 2011-2012. 2. NONE PRESENT ON BEHALF OF THE ASSESSEE DESPITE S ERVICE OF NOTICE. IT, THEREFORE, APPEARS THAT THE ASSESSEE I S NO MORE INTERESTED IN PURSUING THE APPEAL. THEREFORE, APPE AL OF THE ASSESSEE IS LIABLE TO BE DISMISSED 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECI SION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND 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. 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) 5. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON-PROSEC UTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (ANNAPURNA MEHTROTR A) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED: 28 TH SEPTEMBER,2015. AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR