Manish Kumar, Ambala City V. ACIT, Patiala

ITA 140/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77151 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 04-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NOS.140 TO 146/CHD/2014 ASSESSMENT YEARS : 2001-02 TO 2007-08 SHRI MANISH KUMAR, VS THE ACIT, # 938/7, CENTRAL CIRCLE, URBAN ESTATE, PATIALA. AMBALA CITY. PAN : ABCPK4562C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. AMARVEER SINGH, DR DATE OF HEARING : 18.06.2014 DATE OF PRONOUNCEMENT : 19.06.2014 ORDER PER SUSHMA CHOWLA, JM THE BUNCH OF APPEALS BY THE SAME ASSESSEE ARE DIREC TED AGAINST THE SEPARATE ORDER OF THE CIT(APPEALS)-I LUDHIANA D ATED 21.11.2013 RELATING TO ASSESSMENT YEARS 2001-02 TO 2007-08 RES PECTIVELY AGAINST THE ORDER PASSED UNDER SECTION 143(3)/153A OF THE I NCOME-TAX ACT, 1961 ( 'THE ACT' FOR SHORT). 2. THE APPEALS WERE FIXED FOR HEARING ON 18.06.2014 AT THE REQUEST OF THE COUNSEL FOR THE ASSESSEE, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIV ED. 2 3. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS AND THE INS TANT APPEALS FILED BY THE ASSESSEE ARE LIABLE TO BE DISMISSED. 4. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 5. 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) 6. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEALS FILED BY THE ASSESSEE FOR NON-PROSE CUTION. 7. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JUNE, 2014. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWL A) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH JUNE,2014 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.