Indu Prabhakar, Chandigarh V. DCIT, C-1(1), Chandigarh

ITA 20/CHANDI/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5306 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 250

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A, CHANDIGARH , !' #! $ % , &' BEFORE: SH.SANJAY GARG, JM & SMT.ANNAPURNA GUPTA, A M ./ ITA NO.20/CHD/2018 / ASSESSMENT YEAR : 2008-09 INDU PRABHAKAR, HOUSE NO.119, SECTOR 16-A, CHANDIGARH. THE D.C.I.T., CIRCLE-1(1), CHANDIGARH. ./PAN NO: AARPP2287P /APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : SHRI HEMANT SHARMA, SR.DR '# $ /DATE OF HEARING : 25.07.2018 %&'(# /DATE OF PRONOUNCEMENT : 25.07.2018 &( /ORDER PER ANNAPURNA GUPTA, A.M . : THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AMRITSAR CAMP AT CHANDIGARH (IN SHORT CIT(APPEALS) DATED 28.9.2017 PASSED U/S 250 (6) OF THE INCOME TAX AT, 1961 (HEREINAFTER REFERRED TO AS AC T). 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING TODAY I.E. ON 25.7.2018. HOWEVER, NONE APPEARED ON BEHAL F OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTE RESTED IN PURSUING THE APPEAL AND THE INSTANT APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. ITA NO.20/CHD/2018 A.Y.2008-09 2 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT VS. B.N. BHATTACH ARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (RELEVANT PAGE S 477 & 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 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 FO R NON- PROSECUTION. 6. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECAL L OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.07.2018. SD/- SD/- ' #! $ % (SANJAY GARG ) (ANNAPURNA GUPTA) / JUDICIAL MEMBER &' / ACCOUNTANT MEMBER )' /DATED: 22 ND OCTOBER,2018 * ! * &) *+,+ / COPY OF THE ORDER FORWARDED TO : ITA NO.20/CHD/2018 A.Y.2008-09 3 1. / THE APPELLANT 2. / THE RESPONDENT 3. - $ / CIT 4. - $ ( )/ THE CIT(A) 5. +./ 0 , #0 , 123/4 / DR, ITAT, CHANDIGARH 6. /35' / GUARD FILE &) $ / BY ORDER, 6 ! / ASSISTANT REGISTRAR