Swami Vivekanand Educational Society, ... vs Assessee

Swami Vivekanand Educational Vs The DCIT, Society, Sector 17, Circle Yamuna Nagar, Jagadh ri, Ayakar Bh awan, Yamuna Nag ar. Sector 17,HUDA, Near Red Cross Bhawan, Yamuna Nagar. PAN: AAAJV0306N

(Appellant) (Respondent)

Appellant by : None Respondent by : Smt. Jyoti Kumari

Date of Hearing : 15.06.2015 Date of Pronouncement : 15.06.2015

PER BHAVNESH SAINI,JM

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

CIT(Appeals), Panchkula dated 11.08.2014 for assessment year

2005-06 challenging the levy of penalty under section 271(1)(c)

of the Income Tax Act .

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

through registered post. However, none appeared on behalf of

the assessee despite service of the notice. It, therefore, appears

that assessee is no more interested in prosecuting the appeal.

The appeal of the assessee, therefore, 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 15 t h June,2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15 t h June,2015. 'Poonam' Copy to:

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

Assistant Registrar, I TAT Chandigarh