M/s Dynamic Finvest Services P. Ltd., New Delhi V. DCIT, Chandigarh

ITA 211/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9087 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 14-09-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 14-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA NOS. 211 TO 214/CHD/2016 A.YS: 2005-06 TO 2007-08 & 2010-11 M/S DYNAMIC FINVEST SERVICES P.LTD., VS THE DCIT, A-31-139A,MATA MANDIR MARG, CENTRAL CIRCLE-I , MAUJPUR, CHANDIGARH. NEW DELHI. PAN: AAACD3347E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUSHIL KUMAR,CIT-DR DATE OF HEARING : 14.09.2016 DATE OF PRONOUNCEMENT : 14.09.2016 O R D E R PER BENCH ALL THE APPEALS BY ASSESSEE ARE DIRECTED AGAINST DI FFERENT ORDERS OF LD. CIT(APPEALS), GURGAON DATED 13.03.201 5 FOR ABOVE ASSESSMENT YEARS. 2. THE ASSESSEE HAS BEEN NOTIFIED OF THE DATE OF HE ARING THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTICE. IT, THE REFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THESE APPEALS. THEREFORE, SAME ARE LIABLE TO BE DISMISSED . 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECI SION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND 2 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. 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) 5. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEALS FILED BY THE ASSESSEE FOR NON-P ROSECUTION. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (OM PRAKASH KANT) (BHA VNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 14 TH SEPTEMBER,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH