G.P. SINGH HUF,LUDHIANA vs. PR. CIT-2, LUDHIANA

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH

BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.1603/Chd/2017 (Assessment Year : 2014-15) Sh.Gurbhej Singh Chawla, Vs. The Principal CIT-2, 49-A, Sargodha Colony, Ludhiana. Ludhiana. PAN: AAUPC1272A ITA No.1604/Chd/2017 (Assessment Year : 2015-16) Sh.G.P. Singh, HUF Vs. The Principal CIT-2, 141-I, Sarabha Nagar, Ludhiana. Ludhiana. PAN: AADHG5075L ITA No.1605/Chd/2017 (Assessment Year : 2014-15) S.Harcharan Singh, Vs. The Principal CIT-2, Prop. M/s Meenakashi Ludhiana. Auto Industries, Street No.3, Vishwkarma Colony, Ludhiana. PAN: AFMPS5525B & ITA No.1606/Chd/2017 (Assessment Year : 2014-15) Smt.Harpreet Kaur Chawla, Vs. The Principal CIT-2, 49-A, Pakhowal Road Ludhiana. Sargodha Colony, Ludhiana. PAN: ADRPC8005D (Appellant) (Respondent)

Appellant by : None Respondent by : Dr.Gulshan Raj, CIT DR Date of hearing : 09.05.2018 Date of Pronouncement : 09.05.2018 ORDER PER BENCH: This bunch of four appeals have been filed by

different assessees against the orders passed u/s 263 of

the Income Tax Act, 1961 by the Pr.CIT, Ludhiana, all

dated 20.9.2017

2 . T h e a p p e a l s o f t h e a s s e s s e e s w e r e f i x e d f o r

h e a r i n g o n 1 0 . 4 . 2 0 1 8 a n d w e r e a d j o u r n e d t o 9 . 5 . 2 0 1 8

a s n o n e p u t i n p r e s e n c e o n b e h a l f o f t h e a s s e s s e e .

However, again on the appointed date of hearing i.e. o n

9 . 5 . 2 0 1 8 n o n e a p p e a r e d o n b e h a l f o f t h e a s s e s s e e s 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 . T h e

r e c o r d s h o w s t h a t t h e a p p e a l s o f t h e a s s e s s e e s w e r e

s h o w n t o b e d e f e c t i v e b y t h e R e g i s t r y w h i c h w a s

p o i n t e d o u t o n 1 0 . 1 . 2 0 1 8 b u t t i l l d a t e , t h e a s s e s s e e s

h a v e n o t m a d e a n y a t t e m p t t o c u r e t h e s a m e . It seems

that the assessees are not interested in pursuing the

appeals and the instant appeals filed by the assessees are

liable to be dismissed.

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 f iling 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)

dismiss the instant appeals filed by the assessees for non-

prosecution.

the eventuality the assessees are able to cure the defect

and 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.

dismissed.

Order pronounced in the open court on 9 t h May,

2018.

Sd/- Sd/-

(DIVA SINGH) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 23rd May, 2018 *Rati* Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) 4. The CIT 5. The DR Assistant Registrar, ITAT, Chandigarh