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Income Tax Appellate Tribunal, CHANDIGARH BENCH ‘B’, CHANDIGARH
Before: SHRI SANJAY GARG, JM & SMT.ANNAPURNA GUPTA, AM
आदेश/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)-2, Ludhiana (in short ‘CIT(A)’ dated 27.11.2017 passed u/s 250(6) of the Income Tax At, 1961 (hereinafter referred to as ‘Act’).
The appeal of the assessee was fixed for hearing for today i.e. 15.1.2019 but none appeared on behalf of the assessee. It was noted that the notice issued to the assessee through Speed Post, for hearing of the appeal, was returned back with the remark “Insufficient address”. Also an earlier notice issued dated 07.08.2018 had also returned back with the same remark though the address in both the
2 ITA No.64/Chd/2018 A.Y.2008-09
notices was the same as mentioned in the assessment order,
the CIT(A)’s order and even in Form No.36 filed by the
assessee before us. Even the hearing fixed on 07.08.2018
had remained unattended by the assessee.
It seems from the above that the assessee is not
interested in pursuing the appeal and the instant appeal
filed by the assessee is liable to be dismissed.
In our above view, we get support from the decision of
the Apex Court in the case of CIT Vs. B.N. Bhattachargee
and Another, reported in 118 ITR 461 (relevant pages 477 &
478) wherein their Lordships have held that :
“ The appeal does not mean merely filing of the appeal but effectively pursuing it.” 5. Our view further finds support from the following 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) 6. Respectfully following the decisions (supra), we
dismiss the instant appeal filed by the assessee for non-
prosecution.
Before parting, it is appropriate to add that in the
eventuality the assessee is able to show that there was a
reasonable cause for non-representation on the date of
hearing, it would be at liberty to pray for a recall of this
order by making an appropriate prayer. Said order was
pronounced in the Open Court at the time of hearing itself.
3 ITA No.64/Chd/2018 A.Y.2008-09
In the result, the appeal of the assessee is dismissed.
Order pronounced in the Open Court on 15.01.2019.
Sd/- Sd/- संजय गग� अ�नपणा� ग�ता (ANNAPURNA GUPTA) (SANJAY GARG) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member �दनांक /Dated: 15th January, 2019 *रती*
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :
अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आय�त / CIT 4. आयकर आय�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानसार / By order, सहायक पंजीकार/ Assistant Registrar