Sohan Singh Garcha, Ludhiana V. ACIT, Ludhiana

ITA 1337/CHANDI/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8280 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 13-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 1337/CHD/2016 ASSESSMENT YEAR: 2006-07 SHRI SOHAN SINGH GARCHA, VS THE ACIT, 901/2, PUNJAB MATA NAGAR, CIRCLE - VI, AAYAKAR BH AWAN, LUDHIANA. RISHI NAGAR, LUDHIANA. PAN: AGQPG7446L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 16.02.2017 DATE OF PRONOUNCEMENT : 16.02.2017 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-4, LUDHIANA DATED 26.09.2 016 FOR ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE HAS BEEN SERVED WITH THE NOTICE AND ON THE LAST DATE OF HEARING, THE APPEAL WAS ADJOURNED ON T HE REQUEST OF THE LD. DR TO 16.02.2017 IN THE PRESENCE OF LD. COU NSEL FOR THE ASSESSEE. HOWEVER, ON THE DATE OF HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF TH E APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERES TED IN PROSECUTING THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 2 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. 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 : 16 TH FEBRUARY,2017. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH