M/s A One Communications, Moga V. CIT-III, Ludhiana

ITA 213/CHANDI/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2301 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-04-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 22-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITA NO.213/CHD/2010 ASSESSMENT YEAR : 2005-06 M/S A ONE COMMUNICATIONS, V CIT-III, OLD DUSHEHRA GROUND, LUDHIANA. MOGA. PAN: AAMFA-0402A (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY SHRI AKHILESH GUPTA DATE OF HEARING : 16.04.2013 DATE OF PRONOUNCEMENT : 16.04.2013 ORDER PER HARI OM MARATHA,JM THIS APPEAL FILED BY THE ASSESSEE ARE AGAINST THE O RDER DATED 19.10.2009, PASSED BY THE LD. CIT, LUDHIANA U /S 263 OF THE INCOME-TAX ACT,1961. 2. THE ABOVE CAPTIONED APPEAL WAS FIXED FOR HEARING ON 16.04.2013. DESPITE ISSUANCE OF NOTICE OF HEARING AND DUE SERVICE THEREOF, NONE APPEARED ON BEHALF OF THE APP ELLANT NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. 3. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING APPEAL AND THE INSTAN T APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 2 4. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHA RGEE AND ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT P AGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL 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 (DEL ) II) ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT: 223 ITR 480(MP) 6. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON- PROSECUTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 8. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH APRIL, 2013. SD/- SD/- (N.K.SAINI) (HARI OM MARATH A) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH APRIL,2013. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITA T,CHD.