Rahul Berry, Ludhiana V. ACIT, Ludhiana

ITA 451/CHANDI/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3810 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 28-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.451/CHD/2016 (ASSESSMENT YEAR : 2008-09) RAHUL BERRY, VS. THE A.C.I.T., PROP.BERRY COTTON INDUSTRIES, CIRCLE-II, B-XIII-1661, KARIMPURA CHOWK, LUDHIANA. LUDHIANA. PAN: ABKPB0070A (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUSHIL KUMAR, DR DATE OF HEARING : 16.11.2016 DATE OF PRONOUNCEMENT : 16.11.2016 O R D E R PER ANNAPURNA GUPTA, A.M . : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, LUDHIANA DATED 29.2.2016 RELATING TO ASSESSMENT YEAR 2008-09. 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 8.9.2016 AND THE SAME WAS ADJOURNED TO 16.11.2016. THE DATE OF HEARING WAS INFORMED TO BO TH THE PARTIES. HOWEVER, ON THE APPOINTED D ATE OF 2 HEARING I.E. ON 16.11.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND THE INSTANT A PPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECISION OF THE APEX COURT IN THE CASE OF CIT VS. B .N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 & 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 FOLLOWING 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), W E DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FO R NON- PROSECUTION. 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16 TH NOVEMBER, 2016 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH