M/s Jai Jyoti Rice & Gen. Mills, Cheeka V. JCIT, Kurukshetra

ITA 670/CHANDI/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9783 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGHDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 670/CHD/2016 ASSESSMENT YEAR: 2011-12 M/S JAI JYOTI RICE & VS THE JCIT, GENERAL MILLS, KURUKSHETRA RANGE, KHARODHI ROAD, KURUKSHETRA. CHEEKA, KAITHAL. PAN: AACFJ8218R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH,DR DATE OF HEARING : 12.07.2016 DATE OF PRONOUNCEMENT : 12.07.2016 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-2, GURGAON DATED 28.03.20 16 FOR ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING OF THE APPEAL DESPITE NOTIFYING THE DATE OF HEARING. IT, THEREFORE, APPEARS THAT ASSESSEE IS NO MORE INTERES TED IN PROSECUTING THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. IT MAY ALSO BE NOTED HERE THAT ASSESSEE ALSO DID NOT APPEAR BEFORE LD. CIT(APPEALS) TO ARGU E THE APPEAL ON MERITS. 2 3. IN MY ABOVE VIEW, I GET SUPPORT FROM THE DECISI ON 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. 4. MY VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWING 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], I DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 12 TH JULY,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH