Pooja Industries, Solan V. ITO, Solan

ITA 415/CHANDI/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95483 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 20-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NOS. 415 & 416/CHD/2015 A.Y. : 2010-11 & 2011-12 POOJA INDUSTRIES, VS THE ITO, PLOT NO. 75, WARD 1, SECTOR 1, SOLAN. PARWANOO. PAN: AAGFP3843G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 18.08.2015 DATE OF PRONOUNCEMENT : 18.08.2015 O R D E R PER BHAVNESH SAINI,JM BOTH THE APPEALS OF ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF LD. CIT(APPEALS) SHIMLA DATED 14.08.2014 FOR ASSESSMENT YEAR 2010-11 & 2011-12. 2. BOTH THE APPEALS ARE TIME BARRED BY 175 DAYS. T HE NOTICE OF HEARING AND DEFECT NOTICE HAVE BEEN RECEI VED BY COUNSEL FOR ASSESSEE FOR THE DATE FIXED ON 18.08.20 15, HOWEVER NO STEPS HAVE BEEN TAKEN TO REMOVE THE DEFECTS IN T HE APPEAL PAPERS OR FOR TAKING STEPS IN FILING APPLICATION FO R CONDONATION OF DELAY. IT, THEREFORE, APPEARS THAT DESPITE SERV ICE OF THE NOTICE, ASSESSEE IS NO MORE INTERESTED IN PROSECUTI NG THE 2 APPEALS AND BOTH THE APPEALS FILED BY THE ASSESSEE ARE 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. BHATTACHA RGEE 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 BOTH THE APPEALS FILED BY THE ASSESSEE FOR NON-PROS ECUTION. 6. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH AUGUST,2015. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH AUGUST,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH