M/s Summit Engineering Pvt. Ltd., Mohali V. DCIT, Mohali

ITA 267/CHANDI/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68521 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NOS .264 TO 267/CHD/2013 ASSESSMENT YEAR : 2008-09 M/S SUMMIT ENGINEERING PVT.LTD., VS THE DCIT, D-99, INDUSTRIAL AREA, CIRCLE 6(1), PHASE 7, MOHALI. MOHALI. PAN : AAFCS-2296G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE RESPONDENT BY : SHRI J.S.NAGAR DATE OF HEARING : 03.10.2013 DATE OF PRONOUNCEMENT : 03.10.2013 ORDER PER T.R.SOOD, AM THE BUNCH OF APPEALS FILED BY THE ASSESSEE ARE AGAI NST THE ORDER DATED 11.01.2013, PASSED BY THE LD. CIT(A) CH ANDIGARH U/S 250(6) OF THE INCOME-TAX ACT,1961 FOR THE ASSES SMENT YEAR 2008-09. 2. IN THESE APPEALS, NOTICE WAS ISSUED THROUGH RPAD , WHICH HAS BEEN RETURNED BACK BY POSTAL AUTHORITIES WITH A COMMENT THAT ASSESSEE IS NOT AVAILABLE ON GIVEN ADD RESS. SINCE ASSESSEE HAS NOT GIVEN ANY NEW ADDRESS, THERE FORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING APPEALS AND THE APPEALS FILED BY THE AS SESSEE ARE 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 ALL THE FOUR APPEALS FILED BY THE ASSESSEE FOR NON- PROSECUTION. 7. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD OCTOBER, 2013. SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 RD OCTOBER, 2013. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITA T,CHD.