Partap Sandhu, Chandigarh V. ITO, Chandigarh

ITA 58/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9210 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 12-07-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 01-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SH.MAHARISH PRASHANT KUMAR, ACCOUNTANT MEMBER ITA NO. 58/CHD/2016 ASSESSMENT YEAR: 2010-11 SHRI PRATAP SANDHU, VS THE ITO, 236, SECTOR 18-A, WARD 2(3), CHANDIGARH. CHANDIGARH. PAN: AJDPS9710K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 01.08.2016 DATE OF PRONOUNCEMENT : 01.08.2016 O R D E R PER BHAVNESH SAINI, JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-I, CHANDIGARH DATED 26.11 .2015 FOR ASSESSMENT YEAR 2010-11. 2. DESPITE NOTIFYING THE DATE OF HEARING TO THE ASS ESSEE, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THERE FORE, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROS ECUTING THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIAB LE TO BE DISMISSED. 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. BHATTACHA RGEE 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. SD/- SD/- (MAHARISH PRASHANT KUMAR) ( BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST AUGUST,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD