Smt. Rupinder Kaur Bindra , Ludhiana vs Assessee

Smt. Rupinder Kaur Bindra, Vs The I TO, 512-L, Model Town, Ward III(3), Ludhiana. Ludhiana.

PAN: ATZPK5070E

(Appellant) (Respondent)

Appellant by : None Respondent by : Shri Manjit Singh

Date of Hearing : 28.04.2015 Date of Pronouncement : 28.04.2015

PER BHAVNESH SAINI,JM

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

CIT(Appeals)-II, Ludhiana dated 11.09.2013 for assessment year

2005-06.

2. None is present on behalf of the assessee at the time of

hearing of the appeal despite service of the notice. 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 28 t h April,2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28 t h April,2015. 'Poonam' Copy to:

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

Assistant Registrar, I TAT Chandigarh