M/s Royal Beverages Pvt. Ltd., Noida V. DCIT, Mohali

ITA 583/CHANDI/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68546 (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: 28-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SINGH
• Section: 143(3)

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.583/CHD/2013 ASSESSMENT YEAR : 2009-10 M/S ROYAL BEVERAGES P. LTD., VS THE DY. COMMI SSIONER OF INCOME-TAX C-6, PHASE 2, CIRCLE 6 (1), NOIDA. MOHALI. PAN : AADCB-1471A (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE RESPONDENT BY : SHRI AKHILESH SINGH DATE OF HEARING : 15.10.2013 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 01.02.2013 RELATING TO ASSESSMEN T YEAR 2009-10 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF TH E INCOME-TAX ACT, 1961 ( 'THE ACT' FOR SHORT). 2. THE APPEAL WAS FIXED FOR HEARING ON 14.08.2013 B UT DESPITE ISSUANCE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND ANOTHER NOTICE OF HEARING WAS ISSUED FOR 15.10.2013 . NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. IN THESE CIRCUMSTANCES, IT APPEARS TH AT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND THE INSTANT 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 MEM BER DATED: 25 TH OCTOBER, 2013 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.