Smt. Hardeep Kaur, Ludhiana V. ITO, Khanna

ITA 387/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9000 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 15-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 387/CHD/2016 ASSESSMENT YEAR: 2011-12 SMT. HARDEEP KAUR, VS THE ITO, HOUSE NO. 222, WARD -II, RAMA MANDI, KHANNA. SAMRALA, LUDHIANA. PAN: BQVPK8352D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 26.10.2016 DATE OF PRONOUNCEMENT : 26.10.2016 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-2, LUDHIANA DATED 18.01.2 016 FOR ASSESSMENT YEAR 2011-12 2. THE ASSESSEE HAS BEEN NOTIFIED OF THE DATE OF HE ARING THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROS ECUTING THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIAB LE 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 APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTIO N. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNE SH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH OCTOBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH