Smt. Vandana, Ludhiana V. ITO, Ludhiana

ITA 35/CHANDI/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8287 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 04-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 35/CHD/2017 ASSESSMENT YEAR: 2013-14 SMT. VANDANA, VS THE ITO, PROP. M/S S.V.ENTERPRISES, WARD 7(2), 1624/1A, NEW PREM NAGAR, LUDHIANA. CIVIL LINES, LUDHIANA. PAN: ADGPV1221M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 22.02.2017 DATE OF PRONOUNCEMENT : 22.02.2017 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-4, LUDHIANA DATED 28.10.2 016 FOR ASSESSMENT YEAR 2013-14. 2. THE NOTICE WAS ISSUED TO THE ASSESSEE FOR HEARIN G OF THE APPEAL AT THE ADDRESS GIVEN IN THE APPEAL PAPERS. HOWEVER, THE NOTICE RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS NO SUCH PERSON. NO OTHER ADDRESS HAS BEEN GIVEN BY T HE ASSESSEE FOR SERVICE UPON ASSESSEE. IT, THEREFORE, APPEARS T HAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 2 3. IN MY ABOVE VIEW, I GET SUPPORT FROM THE DECISI ON OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND 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. MY VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWING 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], I DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 22 ND FEBRUARY,2017. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH