Sukhwant Singh, Ludhiana V. ITO, Ludhiana

ITA 399/CHANDI/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90256 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 09-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO.399/CHD/2012 ASSESSMENT YEAR 2008-09 SHRI SUKHWANT SINGH, VS THE ITO-III(3), D-XI-108, LUDHIANA. SOUTH CITY, LUDHIANA. PAN: BEMPS4067J (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. AMAR VEER SINGH, CIT-D R DATE OF HEARING : 14.07.2015 DATE OF PRONOUNCEMENT : 14.07.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS)-I, LUDHIANA DATED 12.01.2012 FOR ASSES SMENT YEAR 2008-09. 2. THE ASSESSEE HAS BEEN REPRESENTED BY THE COUNSEL AND EARLIER THIS APPEAL WAS ADJOURNED ON HIS REQUEST. THE LD. COUNSEL FOR THE ASSESSEE HAS WITHDRAWN HIS POWER OF ATTORNEY ON LAST DATE OF HEARING. THEREFORE, FRESH NOTICE WAS ISSUED TO THE ASSESSEE THROUGH REGISTERED POST FOR THE DATE OF HE ARING FIXED TODAY. HOWEVER, NONE APPEARED ON BEHALF OF THE ASS ESSEE DESPITE SERVICE OF THE NOTICE. IT, THEREFORE, APPE ARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEAL AND THE 2 INSTANT APPEAL FILED BY THE ASSESSEE IS, THEREFORE, 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 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 APPE AL 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-PROSEC UTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JULY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JULY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH