M/s New Swan Auto Comp (P) Ltd., Ludhiana v. ACIT, Ludhiana

ITA 1053/CHANDI/2013 | 2007-2008
Pronouncement Date: 28-04-2015 | Result: Dismissed

Appeal Details

RSA Number 105321514 RSA 2013
Assessee PAN AADFN2787Q
Bench Chandigarh
Appeal Number ITA 1053/CHANDI/2013
Duration Of Justice 1 year(s) 5 month(s) 10 day(s)
Appellant M/s New Swan Auto Comp (P) Ltd., Ludhiana
Respondent ACIT, Ludhiana
Appeal Type Income Tax Appeal
Pronouncement Date 28-04-2015
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 28-04-2015
Date Of Final Hearing 16-12-2015
Next Hearing Date 16-12-2015
Assessment Year 2007-2008
Appeal Filed On 18-11-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI T.R.SOOD ACCOUNTANT MEMBER ITA NO. 1053/CHD/2013 ASSESSMENT YEAR: 2007-08 M/S NEW SWAN AUTO CO.(P) LTD. VS THE ACIT 214 PHASE VIII CIRCLE 1 FOCAL POINT LUDHIANA. LUDHIANA. PAN: AADFN2787Q (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 28.04.2015 DATE OF PRONOUNCEMENT : 28.04.2015 O R D E R PER BHAVNESH SAINI JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS)-I LUDHIANA DATED 04.09.2013 FOR ASSES SMENT YEAR 2007-08. 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL DESPITE SERVICE OF THE NOTICE . IT THEREFORE APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROS ECUTING 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 DECI SION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND 2 ANOTHER REPORTED IN 118 ITR 46L [RELEVANT PAGES 47 7 & 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 FOLLOWIN G DECISIONS ALSO: I) CIT V. MULTIPLAN INDIA (P) LTD: 38 ITD 320 (DE L) II) ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT: 223 ITR 480(MP) 5. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA] WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON-PR OSECUTION. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH APRIL 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH APRIL 2015. POONAM COPY TO: THE APPELLANT THE RESPONDENT THE CIT(A) THE CIT DR ASSISTANT REGISTRAR ITAT CHANDIGARH