SMT. HARPREET KAUR CHAWLA,LUDHIANA vs. PR. CIT-3, LUDHIANA

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ITA 1606/CHANDI/2017Status: DisposedITAT Chandigarh23 May 2018AY 2014-153 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 an appeal requires effective prosecution, not just filing. Since the assessees were not interested in pursuing their appeals and failed to appear or rectify defects, the appeals were dismissed.

What were the facts?

The assessees filed four appeals against orders passed by the Principal CIT under Section 263 of the Income Tax Act. The appeals were listed for hearing multiple times, but the assessees or their representatives failed to appear and did not cure defects pointed out by the registry.

What were the issues?

Whether appeals can be dismissed for non-prosecution and non-appearance of the appellant. The importance of effectively pursuing an appeal rather than merely filing it.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH ‘A’, CHANDIGARH

Before: MS. DIVA SINGH & MS. ANNAPURNA GUPTA & Smt.Harpreet Kaur Chawla,

Hearing: 09.05.2018Pronounced: 09.05.2018

PER BENCH: This bunch of four appeals have been filed by different assessees against the orders passed u/s 263 of (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) dismiss the instant appeals filed by the assessees for non-

prosecution.

6.

Before parting, it is appropriate to add that in 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.

7.

In the result, all the four appeals of the assessee are dismissed.

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

2018.

(DIVA SINGH) 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

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