Sh. Rajinder Mittal, Panchkula V. ACIT, Chandigarh

ITA 581/CHANDI/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68545 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-10-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.581/CHD/2013 ASSESSMENT YEAR : 2009-10 SHRI RAJINDER MITTAL, VS THE ACIT, HOUSE NO. 666, CENTRAL CIRCLE II, SECTOR 21, CHANDIGARH. PANCHKULA. PAN : ABJPM-7932R (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 17.10.2013 DATE OF PRONOUNCEMENT : 25.10.2013 ORDER PER SUSHMA CHOWLA, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(APPEALS) DATED 21.03.2013 RELATING TO ASSESSMEN T YEAR 2009-10. 2. THE APPEAL WAS FIXED FOR HEARING ON 14.08.2013 O N WHICH DATE THE LD. COUNSEL FOR THE ASSESSEE TOOK ADJOURNMENT A ND THE CASE WAS ADJOURNED TO 17.10.2013 BUT ON 17.10.2013, NONE APP EARED ON BEHALF OF THE APPELLANT NOR ANY REQUEST FOR ADJOURNMENT WA S RECEIVED. 3. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND THE INSTAN T APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 2 4. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL 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-PROSEC UTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER,2013. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOW LA) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: .25 TH OCTOBER,2013 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.