The Principal Officer, RAIPUR V. Assistant Commissioner of Income Tax-(TDS), RAIPUR

ITA 136/BIL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93999 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 20-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YACUB TOPPO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH , RAIPUR BEFORE S/SHRI MUKUL K SHRAWAT, ( JM) AND SHAMIM YAHYA,(AM) I TA . NO . 135 TO 139 / BLPR / 2011 (ASSESSMENT YEAR : 2005 - 06 TO 2009 - 10 ) PRINCIPAL OFFICER, CRICKET STADIUM NIRMAN SAMITI, ROOM NO.284, MANTRALAYA, DKS BHAVAN, RAIPUR. VS. ASSTT.COMMISSIONER OF INCOME TAX (TDS), RAIPUR APPELLANT .. RESPONDENT PAN/GIR NO. : - JBPS05061A APPELLANT BY : NONE RESPONDENT BY : SHRI YACUB TOPPO DATE OF HEARING : 11 .6.2015 DATE OF PRONOUNCEMENT : 11 . 6. 201 5 O R D E R PER BENCH THE SE FIVE APPEALS FILED BY THE ASSESSES ARE DIRECTED AGAINST THE SEPARATE ORDER S DATED 30.3.2011 OF LD.CIT(A),RAIPUR(CG) FOR THE ASSESSMENT YEAR S 2005 - 0 6 TO 2009 - 10 . 2. THE NOTICE OF HEARING BY RPAD WAS SENT TO THE ASSESSEE FIXING THE HEARING ON 11 . 6.2015 . IT IS EVIDENT FROM THE RECORD THAT NOTICE SENT TO ASSESSEE HAS BEEN RECEIVED BY THE ASSESSEE AS EVIDENCED BY ACKNOWLEDGEMENT CARD ON RECORD. ON 11. 6.2015 , AT THE TIME OF HEARING , NEITHER ANYBODY APPEARED ON BEHALF OF ASSESSEE NOR THERE IS ANY APPLICATION FOR ADJOURNMENT. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL S BEFORE THE TRIBUNAL. IN THIS REGARD, WE ARE SUPPORTED BY THE DECISION OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF CIT VS. B.N.BHATTARCHARGEE AND ANOTHER, 118 ITR 460, WHEREIN, THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL ITA. NO.135 TO 139/BLPR/2011 2 BUT EFFECTIVELY PURSUING IT . WE ARE ALSO SUPP ORTED BY THE DECISION OF ITAT DELHI IN THE CASE OF CIT VS. MULTIPLAN INDIA (P)LTD., 38 ITD 320(DEL). 3. IN VIEW OF ABOVE AND ALSO CONSIDERING THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL S OF THE ASSESSEE IS LIABLE TO BE DISMISSE D. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED FOR NON - PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JUNE , 201 5 SD SD ( SH AMIM YAHYA ) ( MUKUL K SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER RAIPUR : 11 TH JUNE,2015. SRL , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDE NT. 3. THE CIT(A) - CONCERNED 4. CIT CONCERNED 5. DR, ITAT, RAIPUR CONCERNED 6. GUARD FILE. BY ORDER, SENIOR PRIVATE SECRETARY /ASSTT.REGISTRAR, ITAT