Sukhdev Singh, Sangrur V. CIT, Patiala

ITA 403/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95662 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 17-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHIL VERMAN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 403/CHD/2014 ASSESSMENT YEAR: 2009-10 SHRI SUKHDEV SINGH, VS THE CIT, HTC, DHANAULA, PATIALA. SANGRUR. PAN: ABLFS1449R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUSHIL VERMAN DATE OF HEARING : 19.11.2015 DATE OF PRONOUNCEMENT : 19.11.2015 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, PATIALA DATED 20.03.201 4 FOR ASSESSMENT YEAR 2009-10 UNDER SECTION 263 OF THE IN COME TAX ACT. 2. THE RECORD REVEALED THAT THE APPEAL WAS ADJOURNE D ON THE REQUEST OF COUNSEL FOR ASSESSEE. DESPITE SERVICE O F THE NOTICES, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INT ERESTED IN PROSECUTING THE APPEAL AND THE SAME IS LIABLE TO BE DISMISSED IN LIMINE. 2 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 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 ON 19 TH NOVEMBER,2015. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 19 TH NOVEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH