Rajinder Kumar, Nabha V. ITO, Nabha

ITA 20/CHANDI/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5385 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-04-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 06-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.20 /CHD/2011 ASSESSMENT YEAR: 2006-07 RAJINDER KUMAR, VS. INCOME-TAX OFFICER, S/O SH.KANT KUMAR NABHA. PANDUSAR MOHALLA NABHA. PAN: ABAPK2967R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SMT.SARITA KUMARI, D.R. O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A), DATED 16.11.2010 RELATING TO ASSESSMENT YEAR 2006-07 AGAI NST THE ORDER PASSED UNDER SECTION 143(3) OF THE I.T. ACT, 1961. 2. THE APPEAL WAS FIXED FOR HEARING ON 10.2.2011 ON WHICH DATE THE CASE WAS ADJOURNED FOR 15.3.2011. THE ASSESSEE MOVED AN APPLICATION FOR ADJOURNMENT ON 15.3.2011 AND THE HE ARING WAS ADJOURNED TO 28.4.2011 AND THEREAFTER TO 15.6.2011. ON THE APPOINTED DATE OF HEARING I.E. 15.6.2011 NONE APPEA RED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJO URNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG THE APPEAL AND THE INSTANT APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION 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 T HEIR 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 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), WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON-PROSEC UTION. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF JUNE, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 21 ST JUNE, 2011 RATI COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR.