Lachman Dass Sanjay Kumar, Kurukshetra vs Assessee

M/s Lachman Dass Sanjay Kumar, V The I TO, 62, New Grain Market, Ward-2, Ladwa, Kurukshetra. Kurukshetra.

PAN: AAAFL4825G

(Appellant) (Respondent)

Appellant by : None Respondent by : Shri S.K.Mittal

Date of Hearing : 01.04.2015 Date of Pronouncement : 01.04.2015

PER BHAVNESH SAINI,JM

This appeal by assessee is directed against the order of ld.

CIT(Appeals), Karnal dated 02.12.2013 for assessment year

2007-08 challenging the levy of the penalty.

2. The assessee has been notified of the date of hearing

through registered post, however none appeared on behalf of

the assessee. It, therefore, appears that assessee is no more

interested in prosecuting 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 decision of the

Apex Court in the case of CI T v. B.N. Bhattachargee and 2

another, reported in 118 ITR 46l [relevant pages 477 & 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 following decisions also:

i) CI T v. Multiplan India (P) Ltd: 38 I TD 320 (Del)

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-prosecution.

6. In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court on 1 s t April,2015.

Sd/- Sd/-

(T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 1 s t April,2015. 'Poonam' Copy to:

The Appellant, The Respondent, The CI T(A), The CI T,DR

Assistant Registrar, I TAT Chandigarh