Smt. Upasna Jain, Chandigarh V. ITO, Chandigarh

ITA 830/CHANDI/2011

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4553 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-05-2019
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S PHANI KISHORE; V K KATARIA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B , CHANDIGARH !, ' !# $% & ' ( ) * +, ,- !# BEFORE: SHRI SATBIR SINGH GODARA,JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO.830/CHD/2011 / ASSESSMENT YEAR : 2006-07 SMT.UPASNA JAIN, HOUSE NO.104, SECTOR 8-A, CHANDIGARH. THE I.T.O., WARD-2(3), CHANDIGARH. ./ PAN NO.AAOPJ5763D / APPELLANT / RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : S/SHRI G.S.PHANI KISHORE, CIT DR & V.K. KATARIA, SR. DR ' # $ /DATE OF HEARING : 29.05.2019 %&'( $ /DATE OF PRONOUNCEMENT: 30.05.2019 /ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), CHANDIGARH [(IN SHORT CIT(A)] DATED 10 .6.2011 PASSED U/S 250(6) OF THE INCOME TAX ACT, 1961 (HERE INAFTER REFERRED TO AS ACT), CONFIRMING THE PENALTY LEVIE D U/S 272A(2)(C) OF THE ACT. ITA NO.830/CHD/2011 A.Y.2006-07 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS NOTED FROM THE RECORD BEFORE US THAT EARLIER ALSO THE IMP UGNED APPEAL WAS DISMISSED FOR NON-PROSECUTION VIDE ORDER DATED 4.2.2015 AND WAS SUBSEQUENTLY RECALLED VIDE ORDER D ATED 13.11.2017 PASSED IN M.A.NO.50/CHD/2015 ALLOWING TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. TH EREAFTER THE APPEAL WAS FIXED FOR HEARING ON VARIOUS DATES A ND THE SAME WAS ADJOURNED EITHER ON THE REQUEST OF THE ASS ESSEE OR FOR OTHER REASONS. ON 21.1.2019, THE CASE WAS AD JOURNED ON THE ORAL REQUEST OF THE ASSESSEES COUNSEL SHRI SANDEEP SHARMA, ADVOCATE TO 21.2.2019 GRANTING LAST OPPORTU NITY BUT ON THE SAID DATE ALSO, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CASE THEREAFTER ADJOURNED TO 30.4.201 9 WHEN AGAIN ON THE ORAL REQUEST OF THE LD. ARS OFFICE EM PLOYEE, ONE SHRI KULWANT SINGH, THE CASE WAS ADJOURNED TO 29.5.2019 I.E. TODAY. THE DATE OF HEARING WAS BROUG HT TO THE NOTICE OF THE OFFICE EMPLOYEE WHOSE SIGNATURES ARE PRESENT ON THE ORDER SHEET ENTRY OF 30.4.2019. DESP ITE BEING FULLY AWARE OF THE HEARING OF THE CASE TODAY, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICA TION WAS MOVED FOR ADJOURNMENT. IT IS EVIDENT FROM THE ABOVE FACTS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL ITA NO.830/CHD/2011 A.Y.2006-07 3 AND THE INSTANT APPEAL FILED BY THE ASSESSEE IS LIA BLE 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 PAGE S 477 & 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 FO R NON- PROSECUTION. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ' ( ) * + (SATBIR SINGH GODARA ) (ANNAPURNA GUPTA) '# / JUDICIAL MEMBER -# / ACCOUNTANT MEMBER /' /DATED: 30 TH MAY, 2019 * * ITA NO.830/CHD/2011 A.Y.2006-07 4 &) *+ ,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 , $ 0 , 123/4 / DR, ITAT, CHANDIGARH 6. /3 5# / GUARD FILE &) ' / BY ORDER, ! / ASSISTANT REGISTRAR