Sunil Chirag & Co., Jagadhari V. ACIT, Yamunanagar

ITA 640/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81049 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-11-2014
• Assessment Year: 1997-1998
• Appeal Filed On: 04-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NOS. 640 TO 645/CHD/2014 ASSESSMENT YEARS: 1997-98 TO 2002-03 M/S SUNIL CHIRAG & CO., V THE ACIT, OLD GRAIN MARKET, CIRCLE, JAGADHRI. YAMUNA NAGAR. PAN: AAMFS3432N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 27.11.2014 DATE OF PRONOUNCEMENT : 27.11.2014 O R D E R PER BHAVNESH SAINI,JM ALL THE APPEALS BY ASSESSEE ARE DIRECTED AGAINST TH E COMMON ORDER OF LD. CIT(APPEALS), PANCHKULA DATED 3 0.04.2014 FOR THE ABOVE ASSESSMENT YEARS CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE IT ACT. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT, THEREFOR E, APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEALS. THEREFORE, ALL APPEALS OF THE ASSESSEE ARE LIABLE T O BE DISMISSED 3. 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 2 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 ALL THE APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTI ON. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER,2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH NOVEMBER,2014. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH