Maa Sharnam, Chandigarh vs Assessee

PER BHAVNESH SAINI,JM

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

Ld. Commissioner of Income Tax-I Chandigarh dated 26.02.2013

under section 80G(5)(vi) of the Income Tax Act.

2. The assessee has been notified the date of hearing

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 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 31 s t March,2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31 s t March,2015. 'Poonam' Copy to:

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

Assistant Registrar, I TAT Chandigarh