M/S NARINDER KUMAR KHANNA,PHAGWARA vs. ASSTT. DIRECTOR OF INCOME TAX (INDL. TAXATION), CHANDIGARH

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ITA 596/CHANDI/2018Status: DisposedITAT Chandigarh08 August 2018AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that filing an appeal is not sufficient; it must be effectively pursued. Since the assessee failed to appear and 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 fixed for hearing on a specific date. On the appointed date, neither the assessee nor their representative appeared, nor was any adjournment application filed.

What were the issues?

Whether an appeal can be dismissed for non-prosecution due to the assessee's failure to appear for hearing.

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, DIVISION BENCH ‘A’, CHANDIGARH

Before: MS.DIVA SINGH & MS. ANNAPURNA GUPTA

For Respondent: Shri Ankur Alya, JCIT(DR)
Hearing: 08.08.2018Pronounced: 08.08.2018

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.

2.

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.

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.

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

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