Haryana Kashmir Transport Carriers v. The A.C.I.T., Circle, Yamuna Nagar - 2016-LL-0915-74

Citation	2016-LL-0915-74
Appellant Name	Haryana Kashmir Transport Carriers
Respondent Name	The A.C.I.T., Circle, Yamuna Nagar
Court	ITAT-Chandigarh
Relevant Act	Income-tax
Date of Order	15/09/2016
Assessment Year	2008-09
Judgment	View Judgment
Bot Summary:	At the time of hearing no one was present on behalf of the assessee. In the second round also the assessee remained unrepresented. Neither assessee was present nor any application was placed before us seeking time. The record shows that date of hearing has been intimated to the assessee on 5.5.2016 i.e. on the date of filing of the appeal itself. In the circumstances we are of the view that it can be safely presumed that the assessee is not interested in pursuing the appeals. We hasten to add that in case the assessee if so advised moves a petition seeking a recall of this order by explaining the reason for remaining unrepresented the Co-ordinate Bench considering the reasons may recall the order. In the result, both the appeals of the assessee are dismissed in limine.

IN INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER (ITA No. 503/Chd/2016 (Assessment Year : 2008-09) And (ITA No. 504/Chd/2016 (Assessment Year : 2011-12) Haryana Kashmir Transport Carriers, Vs. A.C.I.T., Truck Adda, Saharanpur Road, Circle Yamuna Nagar. Yamuna Nagar. PAN: AACFH6023L (Appellant) (Respondent Appellant by : None Respondent by : Shri Ravi Sarangal, CIT DR Date of hearing : 14.09.2016 Date of Pronouncement : 15.09.2016 ORDER PER DIVA SINGH, J.M. : These two appeals filed by same assessee are directed against separate orders of learned Commissioner of Income Tax (Appeals)-2, Gurgaon dated 16.2.2016 relating to assessment years 2008-09 and 2011-12. 2. At time of hearing no one was present on behalf of assessee. appeal was passed over. In second round also assessee remained unrepresented. Neither assessee was present nor any application was placed before us seeking time. record shows that date of hearing has been intimated to assessee on 5.5.2016 i.e. on date of filing of appeal itself. It is further seen that defect pointed out by Registry till date has not been 2 cured. In circumstances we are of view that it can be safely presumed that assessee is not interested in pursuing appeals. Accordingly, appeals are dismissed in limine. Support, is drawn from CIT Vs. B.N. Bhattachargee and Another, reported in 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that appeal does not mean merely filing of appeal but effectively pursuing it. Reference may also be made to CIT Vs. Multiplan India (P) Ltd., 38 ITD 320 (Del); and Estate of late Tukojirao Holkar Vs.CWT, 223 ITR 480 (MP). 5. Before parting, we hasten to add that in case assessee if so advised moves petition seeking recall of this order by explaining reason for remaining unrepresented Co-ordinate Bench considering reasons may recall order. In result, both appeals of assessee are dismissed in limine. Order pronounced in open court. Sd/- Sd/- (OM PRAKASH KANT) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 15 th September, 2016 Rati Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar, ITAT, Chandigarh Haryana Kashmir Transport Carriers v. A.C.I.T., Circle, Yamuna Nagar

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