Sant Footwear Pvt. Ltd., Ludhiana V. ACIT, Ludhiana

ITA 543/CHANDI/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9835 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-06-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 11-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTALDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 543/CHD/2012 ASSESSMENT YEAR: 2001-02 M/S SANT FOOTWEAR PVT.LTD., VS THE ACIT, 92, SURYA KIRAN BUILDING, CIRCLE II, THE MALL, LUDHIANA. LUDHIANA. PAN: AAEFS7426C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL,DR DATE OF HEARING : 29.06.2016 DATE OF PRONOUNCEMENT : 29.06.2016 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-2, LUDHIANA DATED 16.04.2 012 FOR ASSESSMENT YEAR 2001-02. 2. THE RECORD REVEALED THAT THIS APPEAL WAS ADJOURN ED MANY TIMES ON THE REQUEST OF SHRI TEJ MOHAN SINGH, ADVOC ATE, LD. COUNSEL FOR THE ASSESSEE. SHRI TEJ MOHAN SINGH, AD VOCATE FORWARDED A REQUEST SEEKING PERMISSION TO WITHDRAW HIS POWER OF ATTORNEY FROM THIS CASE. PERMISSION GRANTED AND HIS POWER OF ATTORNEY IS CANCELLED ACCORDINGLY. 2 3. ON THE DATE OF HEARING, NO AUTHORIZED REPRESENTA TIVE OF THE ASSESSEE APPEARED ON BEHALF OF THE ASSESSEE. I T, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROS ECUTING THE APPEAL. THE APPEAL FILED BY THE ASSESSEE IS, THERE FORE, LIABLE TO BE DISMISSED. 4. 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. 5. 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) 6. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON-PR OSECUTION. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI ) JU DICIAL MEMBER DATED: 29 TH JUNE,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT,CHANDIGARH.