Sh. Nachhatar Singh, Ambala City V. CIT, Panchkula

ITA 368/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95745 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 07-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER ITA NO. 368/CHD/2014 ASSESSMENT YEAR: 2007-08 SHRI NACHHATAR SINGH, VS THE CIT, 1087, SECTOR 8, PANCHKULA. HOUSING BOARD COLONY, AMBALA CITY. PAN: BZWPS3748D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUSHIL KUMAR DATE OF HEARING : 14.12.2015 DATE OF PRONOUNCEMENT : 14.12.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. COMMISSIONER OF INCOME TAX, PANCHKULA DATED 31.01.2 014 UNDER SECTION 263 OF THE INCOME TAX ACT FOR ASSESSM ENT YEAR 2007-08. 2. NONE PRESENT ON BEHALF OF THE ASSESSEE DESPITE S ERVICE OF THE NOTICE. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, AP PEAL 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/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 14 TH DECEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH