Smt. Raj Kumari Agarwal, Agra V. A.C.I.T., Circle-1, Agra

ITA 106/AGR/2011

• Counselvise Citation: 10620314 RSA 2011
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-12-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 21-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 106/AGRA/2011 ASSTT. YEAR : 2004-05 RAJ KUMARI AGARWAL, VS. A.C.I.T., CIRCLE-1, 21/49, FREEGANJ, AGRA. AGRA. (PAN: ABRPA 5577 C) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 10.12.2012 DATE OF PRONOUNCEMENT OF ORDER : 10.12.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A)-I, AGRA DATED 23.12.2010 FOR THE ASSESSMENT YEAR 2004- 05. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARIN G THROUGH REGISTERED POST WELL IN ADVANCE. THE REGISTERED COVER DID NOT RETURN BAC K TO THE OFFICE OF TRIBUNAL, THEREFORE, THE SAME IS DEEMED TO BE SERVED UPON THE ASSESSEE IN ORDINARY COURSE OF BUSINESS. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF APPEAL DESPITE SERVICE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPRE ME COURT IN THE CASE OF CIT VS. ITA NO. 2 B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBS ERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 48 0(MP) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECE SSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFOR E, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.12.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY