Smt. Hardeep Kaur, Ludhiana v. ITO, Khanna

ITA 387/CHANDI/2016 | 2011-2012
Pronouncement Date: 26-10-2016 | Result: Dismissed

Appeal Details

RSA Number 38721514 RSA 2016
Assessee PAN BQVPK8352D
Bench Chandigarh
Appeal Number ITA 387/CHANDI/2016
Duration Of Justice 6 month(s) 10 day(s)
Appellant Smt. Hardeep Kaur, Ludhiana
Respondent ITO, Khanna
Appeal Type Income Tax Appeal
Pronouncement Date 26-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 26-10-2016
Assessment Year 2011-2012
Appeal Filed On 15-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA ACCOUNTANT MEMBER ITA NO. 387/CHD/2016 ASSESSMENT YEAR: 2011-12 SMT. HARDEEP KAUR VS THE ITO HOUSE NO. 222 WARD -II RAMA MANDI KHANNA. SAMRALA LUDHIANA. PAN: BQVPK8352D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 26.10.2016 DATE OF PRONOUNCEMENT : 26.10.2016 O R D E R PER BHAVNESH SAINI JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-2 LUDHIANA DATED 18.01.2 016 FOR ASSESSMENT YEAR 2011-12 2. THE ASSESSEE HAS BEEN NOTIFIED OF THE DATE OF HE ARING THROUGH REGISTERED POST HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IT THEREFORE APPEARS THAT ASSESSEE IS NO MORE INTERESTED IN PROS ECUTING THE APPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIAB LE 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 APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTIO N. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNE SH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH OCTOBER 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT DR ASSISTANT REGISTRAR ITAT CHANDIGARH