M/s The Shahabad Co-op Sugar Mills Ltd., Shahabad V. ACIT, Kurukshetra

ITA 523/CHANDI/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5116 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2001-2002
• Appeal Filed On: 21-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI SARANGA L

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO.523/CHD/2017 (ASSESSMENT YEAR : 2001-02) THE SHAHABAD CO-OP VS. THE A.C.I.T. SUGAR MILLS LTD., CIRCLE SHAHABAD (M). KURUKSHETRA. PAN: AAAAT0381N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI RAVI SARANGAL, CIT DR DATE OF HEARING : 18.05.2017 DATE OF PRONOUNCEMENT : 23.05.2017 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), KARNAL DATED 3.1.2017 RELATING TO ASSESSMENT YEAR 2001-02. 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 18.5.2017. HOWEVER, ON THE APPOINTED DAT E OF HEARING I.E. ON 18.5.2017, NONE APPEARED ON BEHA LF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. IT SEEMS THAT THE ASSESSEE IS NOT INTE RESTED IN PURSUING THE APPEAL AND THE INSTANT APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 2 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. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD MAY, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3