Smt. Nagina Devi, W/oLt.Sitaram Sahu, Varanasi V. Incometax Officer, Varanasi

ITA 106/ALLD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63371 (ITAT-ALLAHABAD)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 17-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 106/ALLD./2012 ASSTT. YEAR : 2005-06 SMT. NAGINA DEVI, VS. INCOME-TAX OFFICER, W/O LAT SITARAM SAHU RANGE 2(1), VARANASI. D-59/376 K, 14 B, INDRAPURI COLONY, MADHOPUR, VARANASI.(PAN: AGLPD 8621 R) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI Y.P. SRIVASTAVA, DR DATE OF HEARING : 09.11.2012 DATE OF PRONOUNCEMENT OF ORDER : 19.11.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD.CIT(A), VARANASI DATED 22.03.2012 FOR THE ASSESSMENT YEAR 2005-06. 2. THE NOTICE WAS ISSUED TO THE ASSESSEE THROUGH RE GISTERED POST AT THE CORRECT ADDRESS GIVEN IN THE APPEAL PAPERS. THE POSTAL AUTH ORITIES RETURNED THE NOTICE WITH THE REMARKS THAT ADDRESSEE IS NOT AVAILABLE AT THE GIVE N ADDRESS. THERE IS NO OTHER ADDRESS AVAILABLE FOR THE PURPOSE OF SERVICE UPON THE ASSES SEE. NONE IS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF APPEAL. IT, THER EFORE, APPEARS THAT THE ASSESSEE IS NO ITA NO. 106/ALLD./2012 2 MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED 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 480(MP) DISM ISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILA R VIEW IS TAKEN BY ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 3 20. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. 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, ALLAHABAD 6. GUARD FILE ASSTT. REGISTRAR TRUE COPY