Income Tax Appellate Tribunal - Panji
M/S Damini Resorts & Builders (P) Ltd., ... vs Acit, Ludhiana 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 No.793/Chd/2016 (Assessment Year : 2012-13) M/s Damini Resorts & Vs. The D.C.I.T., Builders (P) Ltd., Central Circle-I, SCO-1, Basant Avenue, Ludhiana.
Dugri Road, Ludhiana.
PAN: AAACD6211B And ITA No.553/Chd/2017 (Assessment Year : 2013-14) M/s Damini Resorts & Vs. The A.C.I.T., Builders (P) Ltd., Central Circle-I, SCO-1, Basant Avenue, Ludhiana.
Dugri Road, Ludhiana.
PAN: AAACD6211B
(Appellant) (Respondent)
Appellant by : None
Respondent by : Smt.Chander Kanta,DR
Date of hearing : 20.09.2017
Date of Pronouncement : 20.09.2017
O RDE R
PER BENCH:
B o t h t h e a b o v e a p p e a l s f i l ed b y s a m e a s s e s se e a re d i r e c t e d ag a i n s t s e p a r a t e o rd e r s o f l e a r n e d Co m mi s s i o n e r of I n co m e Ta x ( A pp e a l s ) - 5 , L u d h i an a dated 22 . 4 .2 0 1 6 a nd 1 8 . 1 . 2 0 1 7 r e l a ti n g t o a s se s s m e nt y e a r s 20 1 2 - 1 3 a n d 2 0 1 3 - 1 4 r e s p e ct i v e l y.
2. Th e s e a p p e a l s o f t h e a s s e ss e e w er e f i x e d fo r h e a ri n g o n 1 6 . 1 1 . 2 0 16 ( I TA N o . 7 9 3 / C h d /20 1 6 ) and 2 4 . 5 .2 0 1 7 ( I TA N o . 5 5 3 / C hd / 2 0 17 ) a n d w er e a d jou r n e d t o v a r i o us d a t e s o n a l l o c c a s i on s e xc e p t o n e a t t h e r e q u e s t o f t he L d . c o u n s el f o r a s se s s e e . Bo t h t h e c a s es w e r e f i n a l l y a d jo u r n e d fo r hearing on 20 . 9 . 2 0 1 7 , h o w ev e r , on the appointed 2 d a t e o f h e a ri n g i . e . o n 2 0 . 9. 2 0 1 7, n o n e a p p e ar e d o n b eh a l f of the a s s es s ee nor any a pp l i c a t i o n was moved f or a d j o u r n m en t . I t s e e m s t h a t t he a s s e s s e e i s no t i n t e r e s t e d i n p u r s ui n g th e a p p e a l s a n d th e i n s t a n t a p p e a l s fi l e d b y t he a s s e s s e e a r e l i a bl e t o b e d i s m i s s ed .
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 ) 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 - p r o s e c u t i o n . We m a y a d d t h a t t he a s s e ss e e i s a t l i b e r t y t o p r a y f o r a r e c al l o f t h e o r d e r 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 e s ul t , bot h t h e a p p e al s of t h e a s s e s s ee 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
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