S.N. Paper Mills Pvt. Ltd., Ludhiana V. CIT I, Ludhiana

ITA 475/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80989 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-11-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMARVEER SING HDR
• Section: 263; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 475/CHD/2014 ASSESSMENT YEAR: 2009-10 M/S S.N.PAPER MILLS P.LTD., V THE CIT-I VILLAGE - MANNEWAL, LUDHIANA. P.O. LADDHOWAL, LUDHIANA. PAN: AAGCS9152A (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. AMARVEER SINGH,DR DATE OF HEARING : 19.11.2014 DATE OF PRONOUNCEMENT : 19.11.2014 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT, LUDHIANA DATED 21/22.03.2014 FOR ASSESSMENT YE AR 2009- 10 UNDER SECTION 263 OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE HAS BEEN NOTIFIED OF THE DATE OF HE ARING THROUGH REGISTERED POST, HOWEVER ON THE DATE OF HEA RING NONE APPEARED ON BEHALF OF THE ASSESSEE. ON EARLIER OCC ASION ALSO NONE APPEARED DESPITE SERVICE OF NOTICE UPON ASSESS EE. IT, THEREFORE, SEEMS THAT ASSESSEE IS NO MORE INTERESTE D IN PROSECUTING THE APPEAL. THEREFORE, THE SAME IS LIA BLE TO BE DISMISSED AS UN-ADMITTED. 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,2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH NOVEMBER,2014. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH