Mr. Harpal Singh, Chandigarh V. DCIT, Chandigarh

ITA 398/CHANDI/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9866 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 19-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES SMC CHANDIGARH BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER ITA NO.398 /CHD/2016 (ASSESSMENT YEAR: 2006-07) MR.HARPAL SINGH, VS. THE D.C.I.T., HOUSE NO.288, CENTRAL CIRCLE-II, SECTOR 10 A, CHANDIGARH. CHANDIGARH. PAN NO. ACRPS6602B (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K. MITTAL, DR DATE OF HEARING : 22.06.2016 DATE OF PRONOUNCEMENT : 22.06.2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON DATED 25.1.2016 RELATING TO ASSESSMENT YEAR 2006-07. 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 19.5.2016 AND THE SAME WAS ADJOURNED TO 22.6.201 6 VIDE ORDER DATED 18.5.2016 OF THE HON'BLE VICE PRES IDENT. ON THE APPOINTED DATE OF HEARING I.E. ON 22.6.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION WAS MOVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSES SEE IS 2 NOT INTERESTED IN PURSUING THE APPEAL AND THE INSTA NT APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 3. IN MY ABOVE VIEW, I GET SUPPORT FROM THE DECISI ON OF THE APEX COURT IN THE CASE OF CIT VS. B.N. BHATTACH ARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (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 FOLLOWIN G DECISIONS ALSO :- I) CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL) II) ESTATE OF LATE TUKOJIRAO HOLKAR VS.CWT, 223 ITR 480 (MP) 5. RESPECTFULLY FOLLOWING THE DECISIONS (SUPRA), I DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FO R NON- PROSECUTION. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF JUNE, 2016 SD/- (GEORGE GEORGE K.) JUDICIAL MEMBER DATED : 22 ND JUNE, 2016 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3