SH. JASJIT SINGH,SIRHIND vs. ITO, WARD, SIRHIND HQ, MANDI GOBINDGARH

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ITA 457/CHANDI/2018Status: DisposedITAT Chandigarh01 November 2018AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that filing an appeal is not enough; it must be effectively pursued. Since the assessee failed to prosecute the appeal, it was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The appeal was adjourned multiple times at the request of the assessee's counsel. On the final date of hearing, neither the assessee nor their representative appeared.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings. The importance of actively pursuing an appeal.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, CHANDIGARH BENCH ‘B’, CHANDIGARH

Before: SMT.DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM

Hearing: 01.11.2018Pronounced: 01.11.2018

आदेश/Order PER ANNAPURNA, AM: The present appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals), Patiala (in short CIT(A) dated 29.3.2017 passed u/s 250 (6) of the Income Tax At, 1961 (hereinafter referred to as ‘Act’).

2.

The appeal of the assessee was fixed for hearing today i.e. on 28.8.2018 and the same was adjourned to 25.9.2018 and again to 1.11.2018 at the request of the proxy counsel for the assessee, Shri Tej Mohan, Advocate. However, on the appointed date of hearing i.e. 1.11.2018 none

2 ITA No.1020/Chd/2017 A.Y.2013-14

appeared on behalf of the assessee n o r a n y a p p l i c a t i o n

w a s m o v e d f o r a d j o u r n m e n t . A l s o i t i s n o t e d t h a t t h e

a p p e a l i s t i m e b a r r e d b y 3 1 4 d a y s . It seems that the

assessee is not interested in pursuing 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 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.” 4. 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) 5. Respectfully following the decisions (supra), we

dismiss the instant appeal filed by the assessee for non-

prosecution.

6.

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.

7.

In the result, the appeal of the assessee is dismissed.

3 ITA No.1020/Chd/2017 A.Y.2013-14

Order pronounced in the Open Court on 01.11.2018.

Sd/- Sd/- �दवा �संह अ�नपणा� ग�ता (ANNAPURNA GUPTA) (DIVA SINGH) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member �दनांक /Dated: 1st November, 2018 *रती* आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :

1.

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

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