Navpreet Singh Bhasin, Chandigarh vs Assessee

PER BHAVNESH SAINI,JM

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

CIT(Appeals), Chandigarh dated 03.07.2013 for assessment year

2011-12.

2. The record revealed that the appeal was adjourned time to

time on the request of counsel for assessee. On the date of

hearing, none appeared on behalf of the assessee despite

notifying the further date of hearing to the assessee. It 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 18 t h

February,2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 18 t h February, 2015 'Poonam' Copy to:

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

Assistant Registrar, I TAT Chandigarh