Sh. Neeraj Chhabra, Ludhiana V. ACIT, Ludhiana

ITA 795/CHANDI/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8341 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 15-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 27-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANIJ SINGHDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER ITA NO.795/CHD/2015 (ASSESSMENT YEAR : 2008-09) SH.NEERAJ CHHABRA, VS. THE A.C.I.T., C/O M/S CHHABRA FORGINGS, CIRCLE-V, SUA ROAD, DHANDARI KALAN, LUDHIANA. LUDHIANA. PAN: AATPC8002F (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANIJ SINGH,DR DATE OF HEARING : 15.03.2016 DATE OF PRONOUNCEMENT : 15.03.2016 O R D E R PER RANO JAIN, A.M . : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, LUDHIANA DATED 28.8.2015 RELATING TO ASSESSMENT YEAR 2008-09. 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 21.12.2015 AND THE SAME WAS ADJOURNED TO 28.12.2 015 AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSES SEE. ON 28.12.2015, THE CASE WAS AGAIN ADJOURNED TO 15.3 .2016 AT THE REQUEST OF BOTH PARTIES. ON THE APPOINTED D ATE OF HEARING I.E. ON 15.3.2016, NONE APPEARED ON BEHALF OF THE 2 ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNM ENT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING THE APPEAL AND THE INSTANT APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT VS. B.N. BHATTACH ARGEE AND ANOTHER, REPORTED IN 118 ITR 461 (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 VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL) II) ESTATE OF LATE TUKOJIRAO HOLKAR VS.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, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF JANUARY, 2016. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACOUNTANT MEMBER DATED : 15 TH JANUARY, 2016 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/THE CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH