The Institute Of Correctional ... vs Assessee

The Institute of V The CIT-II, Correctional Admin istration, Chandigarh . Sector 26, Chandigarh .

PAN: AAAJI0166R

(Appellant) (Respondent)

Appellant by : None Respondent by : Smt. Jyoti Kumari

Date of Hearing : 21.05.2015 Date of Pronouncement : 21.05.2015

PER BHAVNESH SAINI,JM

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

Commissioner of Income Tax-II Chandigarh dated 18.09.2013

rejecting the application for registration under section 12AA of

the Income Tax Act.

2. Earlier when the appeal was taken up for hearing, the

assessee was directed to file concise grounds of appeal.

Thereafter, notices were issued to the assessee and on the date

of hearing on 21.05.2015, none appeared on behalf of the

assessee despite service of the notice through Registered Post.

The assessee has also not filed the concise grounds of appeal

as was earlier directed. It, therefore, appears that assessee is 2

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

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 21 s t May,2015.

Sd/- Sd/-

(T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21 s t May,2015. 'Poonam' Copy to:

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

Assistant Registrar, I TAT Chandigarh