Sh. Dinesh Mittal, Panchkula V. ACIT, Chandigarh

ITA 234/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95668 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-11-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 07-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER ITA NOS. 234&235/CHD/2014 A.Y.: 2004-05 & 2008-09 SHRI DINESH MITTAL, VS THE ACIT, HOUSE NO. 515, CENTRAL CIRCLE II, SECTOR 16, CHANDIGARH. PANCHKULA. PAN: ABJPM7931M & ITA NOS. 236&237/CHD/2014 A.Y.: 2008-09 & 2009-10 SHRI MUKESH MITTAL, VS THE ACIT, HOUSE NO. 515, CENTRAL CIRCLE II, SECTOR 16, CHANDIGARH. PANCHKULA. PAN: ACBPM4280H & ITA NO. 239/CHD/2014 A.Y.: 2009-10 M/S MUKESH POULTRY FARM VS THE ACIT, HOUSE NO. 515, CENTRAL CIRCLE II, SECTOR 16, CHANDIGARH. PANCHKULA. PAN: AADFM8031E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 18.11.2015 DATE OF PRONOUNCEMENT : 18.11.2015 2 O R D E R PER BENCH NONE PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEALS DESPITE SERVICE OF THE NOTICE. IT, T HEREFORE, APPEARS THAT ASSESSEES ARE NO MORE INTERESTED IN PROSECUTIN G THEIR APPEALS THEREFORE, ALL APPEALS ARE LIABLE TO BE DISMISSED I N LIMINE. 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 ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL 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 ALL THE APPEALS FILED BY THE ASSESSEES FOR NON-PROSECUT ION. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER,2015. SD/- SD/- ( RANO JAIN) (BHAVNESH SAI NI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH NOVEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD