Sh. Rajeev Goyal, Chandigarh V. DCIT, Chandigarh

ITA 215/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9083 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 15-09-2016
• 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 NO. 215/CHD/2016 ASSESSMENT YEAR: 2005-06 SHRI RAJEEV GOYAL, VS THE DCIT, HOUSE NO. 64, CENTRAL CIRCLE-I, SECTOR 9, CHANDIGARH. CHANDIGARH. PAN: AATPG7232M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUSHIL KUMAR,CIT-DR DATE OF HEARING : 15.09.2016 DATE OF PRONOUNCEMENT : 15.09.2016 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. PCIT(OSD), GURGAON DATED 13.03.2015 FO R ASSESSMENT YEAR 2005-06. 2. THE NOTICE SENT TO THE ASSESSEE THROUGH REGISTER ED POST RETURNED UNSERVED WITH THE REMARKS, LEFT INDIA, SO RETURNED TO SENDER. NO OTHER ADDRESS HAS BEEN GIVEN FOR THE P URPOSE OF SERVICE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL AND THE INSTAN T APPEAL FILED BY THE ASSESSEE IS 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 APPEAL FILED BY THE ASSESSEE FOR NON-PR OSECUTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (OM PARKASH KANT) (BHA VNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 15 TH SEPTEMBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH