M/s Akshaj Infra Private Limited, Delhi v. DCIT, Chandigarh

ITA 725/CHANDI/2015 | 2009-2010
Pronouncement Date: 17-10-2016 | Result: Dismissed

Appeal Details

RSA Number 72521514 RSA 2015
Assessee PAN AADCK1301N
Bench Chandigarh
Appeal Number ITA 725/CHANDI/2015
Duration Of Justice 1 year(s) 2 month(s) 9 day(s)
Appellant M/s Akshaj Infra Private Limited, Delhi
Respondent DCIT, Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 17-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 17-10-2016
Date Of Final Hearing 10-08-2016
Next Hearing Date 10-08-2016
Assessment Year 2009-2010
Appeal Filed On 07-08-2015
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. 725/CHD/2015 ASSESSMENT YEAR: 2009-10 M/S AKSHAJ INFRA PVT.LTD. VS THE DCIT HOUSE NO. 451 CENTRAL CIRCLE 1 FIRST FLOOR BLOCK NO. 29 CHANDIGARH. TRILOK PURI DELHI 110 091. PAN: AADCK1301N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUSHIL KUMAR CIT-DR DATE OF HEARING : 17.10.2016 DATE OF PRONOUNCEMENT : 17.10.2016 O R D E R PER BHAVNESH SAINI JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS) GURGAON DATED 18.02.2015 FOR ASSESSMENT YEAR 2009-10 2. THE RECORD REVEALED THAT ASSESSEE HAS BEEN SERVE D OF THE NOTICE FOR DATE OF HEARING FIXED TODAY. HOWEVER N ONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. THE RECORD ALSO REVEALED THAT EARLIER THE APPEAL WA S ADJOURNED ON THE REQUEST OF THE ASSESSEE. IT THEREFORE APP EARS THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEAL AND THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DI SMISSED. 2 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 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) (BHAVNES H SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH OCTOBER 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT DR ASSISTANT REGISTRAR ITAT CHANDIGARH