The Ayali Kalan Co-op Agriculture Multi Purpose Society Limited, Ludhiana V. ITO, Ludhiana

ITA 998/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77077 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-05-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 22-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2

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.998/CHD/2013 ASSESSMENT YEAR : 2007-08 THE AYALI KALAN COOP. AGRICULTURE VS THE INCOME TAX OFFICER-III(3) MULTI PURPOSE SOCIETY LTD., LUDHIANA. VPO AYALI KALAN, DISTT. LUDHIANA. PAN : AAAAT3941Q (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI PARVEEN KUMAR DATE OF HEARING : 05.05.2014 DATE OF PRONOUNCEMENT : 20.05.2014 ORDER PER SUSHMA CHOWLA, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(APPEALS)-II, LUDHIANA DATED 01.08.2013 RELATING TO ASSESSMENT YEAR 2007-08 AGAINST PENALTY LEVIED UNDER SECTION 2 71(1)(C) OF THE ACT. 2. THE APPEAL WAS FIXED FOR HEARING ON 10.03.2014. ON 10.03.2014, IT WAS ADJOURNED TO 05.05.2014, AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. ON 05.05.2014, NONE APPEA RED ON BEHALF OF THE APPELLANT NOR ANY REQUEST FOR ADJOURNMENT WAS R ECEIVED. THE ASSESSEE HAS NOT REMOVED THE DEFECTS IN MEMO OF APP EAL. 2 3. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND THE INSTAN T APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 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. 8. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH MAY,2014. SD/- SD/- ( T.R.SOOD) (SUSHMA CHO WLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH MAY,2014 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.