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Income Tax Appellate Tribunal, DIVISION BENCH ‘A’, CHANDIGARH
Before: MS.DIVA SINGH & MS. ANNAPURNA GUPTA
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH
BEFORE MS.DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.596/Chd/2018 (Assessment Year : 2007-08) Mr.Narinder Kumar Khanna, Vs. The Director of Income C/o Sh.G.P. Chadha, Main Tax (Intl. Taxation), Bazar, Hadiabad, Chandigarh. Phagwara. PAN: BCWPK8266Q (Appellant) (Respondent)
Appellant by : None Respondent by : Shri Ankur Alya, JCIT(DR) Date of hearing : 08.08.2018 Date of Pronouncement : 08.08.2018
ORDER PER ANNAPURNA GUPTA, A.M.:
The present appeal has been filed by the assessee
against the order of learned Commissioner of Income
Tax(Appeals)-43, New Delhi dated 28.2.2018 relating to
assessment year 2007-08.
The appeal of the assessee was fixed for hearing today
i.e. on 08.08.2018. On the appointed date of hearing i.e.
08.08.2018, none appeared on behalf of the assessee nor
any application was moved for adjournment. 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.
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.
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.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court.
Sd/- Sd/- (DIVA SINGH) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 8th August, 2018 *Rati* Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) 4. The CIT 5. The DR
Assistant Registrar, ITAT, Chandigarh