Smt. Narinderjit Kaur Sekhon, Ludhiana V. ITO, Khanna

ITA 513/CHANDI/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0005 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 06-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 513/CHD/2016 ASSESSMENT YEAR: 2004-05 SMT. NARINDERJIT KAUR SEKHON, VS THE ITO, W/O SHRI GURNAM SINGH SEKHON, WARD-III, VPO - MANPUR,DISTT.-SAMRALA, KHANNA . DISTT. LUDHIANA. PAN: ADEPK1530K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 17.05.2016 DATE OF PRONOUNCEMENT : 17.05.2016 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-2, LUDHIANA DATED 20.01.2 016 FOR ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARI NG THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTIC E IN ORDINARY COURSE OF BUSINESS. THE RECORD FURTHER RE VEALED THAT ASSESSING OFFICER MADE ADDITION OF RS. 7,95,00 0/- ON ACCOUNT OF UNEXPLAINED SOURCE OF DEPOSIT IN THE BAN K ACCOUNT OF THE ASSESSEE. THE ASSESSEE REMAINED EX- PARTE BEFORE ASSESSING OFFICER AS WELL AS BEFORE LD. CIT( APPEALS). THEREFORE, THE CONDUCT OF THE ASSESSEE SHOWS THAT 2 ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEAL. THEREFORE, APPEAL OF THE ASSESSEE IS LIABLE TO BE D ISMISSED. 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECI SION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTA CHARGEE AND ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PAGE S 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 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 FO R NON- PROSECUTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 17 TH MAY,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH