Income Tax Appellate Tribunal - Chandigarh
M/S Green View Land & Buildcon Ltd., ... vs Dcit, Chandigarh on 20 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH 'A', CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.46 to 48/Chd/2013 (Assessment Years : 2004-05,2006-07 & 2009-10) M/s Green View Land & Vs. The A.C.I.T., Buildcon Pvt. Ltd., Central Circle-II, SCO 854, NAC, Manimajra, Chandigarh. Chandigarh.
PAN: AACCG3524C And ITA No.808/Chd/2016 (Assessment Year : 2004-05) M/s Green View Land & Vs. The D.C.I.T., Buildcon Pvt. Ltd., Circle-II, SCO 854, NAC, Manimajra, Chandigarh. Chandigarh.
PAN: AACCG3524C
(Appellant) Respondent)
Appellant by : None
Respondent by : Shri Gulshan Rai,CIT-2DR
Date of hearing : 20.09.2017
Date of Pronouncement : 20.09.2017
O RDE R
PER BENCH:
Al l the above ap peal s have been preferred by the same assessee. The appeal s i n I TA Nos.46 to 48/Chd/2013 are di rected agai nst separate orders of l earned Comm i ssi oner of I ncome Ta x ( Central ) , Gurgao passed in quantum proceedi ngs each dated 12.12.2012 rel ati ng to assessment years 2004-05, 2006-07 and 2009-10 respecti vel y and the appeal i n I TA No. 808/Chd/2016 i s di rected agai nst the order of l earned Commi ssi oner of I ncome Ta x ( Appeal s) -3 , Gurgaon confi rmi ng l ev y of penal t y u/s 271( 1) ( c) of t he I ncome 2 Ta x Act, 1961, dated 2 9 . 4 .2 01 6 r e l a t i ng to a s s e s s m e nt y e a r s 2 0 04 - 0 5 .
2. All the above appeals w e re fixed for h e a r i ng on 1 4 . 3 . 2 0 1 3 ( I TA N o s . 4 6 t o 4 8/ C h d/ 2 0 1 3 ) a n d o n 21 . 1 1 . 2 0 1 6 ( I TA N o . 80 8 / C hd / 2 0 1 6 ) a nd w er e a d j o u r ne d t o n u m e r o us d a t e s t h er e a f t er o n t h e r e q u e s t o f t h e L d . c oun s e l f o r t h e assessee. A l l t he c a s e s w e r e f i na l l y a d jo u r n e d fo r h e a r i n g o n 2 0 . 9 . 20 1 7 , ho w e v e r , ag a i n an a d j o u r nm e n t a p p l i c a t i on w a s m o v ed b y th e L d . c o u n s el fo r a s s e ss e e st a t i n g t h a t h e had met with an a c c i d e nt wh i c h had c au se d serious i n j u r i e s. N o M e d i c a l C e r t i f i c a t e or a n y s u c h d o c um e n t w a s f i l e d t o s u b st a n ti a t e t h e s t a te m en t . Ta k i n g n o t e o f t h e f a ct t h a t o n t h e p r e ce d i n g t h r e e o c c as i o n a l s o i . e . o n 1 4 . 3 . 2 0 1 3, 2 7 . 5 . 2 0 1 7 an d 1. 8 . 2 0 1 7 t h e L d . c o u n s e l f o r a s se s s e e h a d sought a d j o u rnm e n t on s o me or th e ot h e r p r e t e xt , it a p p e a r s t ha t t h e a s s e s s e e i s n o t i n t e r e s t ed i n p u rs u i n g t he a p p e a l s a n d t h e i n s t a n t a p p e a l s f i l e d b y t h e a ss e s s e e a r e l i a b l e to b e di s mi s s e d .
3. I n o u r a b o v e v i e w , w e g e t s u p p o rt f r o m t h e d e c i s i o n of t h e A p e x C o u r t i n t h e ca s e o f CI T V s . B. N . Bh at t a c h a r g ee a n d A n o t h er , r e po r t e d i n 1 18 I TR 4 6 1 ( r e l e va n t p ag e s 4 7 7 & 4 7 8 ) w h e re i n t hei r L o r d s hi p s h ave h e l d t ha t :
" T h e ap p e al d o e s n o t me an me r e l y f il in g o f th e ap p e al b u t ef f ec tiv e l y p u r s u i n g i t. "
4. Our view f u rt he r finds s u p po rt from the following decisions also :-
i) C IT V s . Mu l ti p l an In d i a ( P ) L td . , 3 8 IT D 3 2 0 ( D e l ) 3 i i) E s tate o f l ate T uk o jir ao H o l k ar V s . C WT , 2 2 3 IT R 480 (MP)
5. R e s p e c t f ul l y f ol l o w i n g t he d ec i s i o n s (supra), we d i s m i s s t he i n s ta n t a p p e a l s fi l ed b y t h e a s s e s se e f o r n o n - prosecution. W e m a y a d d t h a t t h e a s s e s s e e i s at l i b e r t y t o p r a y f o r a r e cal l o f t h e o r d er s i n c a s e i t i s s e r i o u s i n p u r s u i n g t h e a ppe a l .
6. I n t h e r es u l t , a l l t h e a p p e a l s o f t h e a s s e s s e e a re d i s m i s s e d.
O r d e r p r on o u n c ed i n t h e o p e n cou r t .
Sd/- Sd/-
(DIVA SINGH) (ANNAPURNA GUPTA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 20 t h September, 2017
*Rati*
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A)
4. The CIT
5. The DR
Assistant Registrar,
ITAT, Chandigarh