Bhakti Group of Promoters and Builders, Mathura V. C.I.T.-I, Agra

ITA 112/AGR/2011

• Counselvise Citation: 11220314 RSA 2011
• Duration Of Justice: 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 29-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI A. L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 112/AGRA/2011 ASST. YEAR : 2006-07 BHAKTI GROUP OF PROMOTERS & BUILDERS, VS. COMMISSI ONER OF 1124, GOVIND GANJ, HOLI GATE, MATHURA. INCOME-TAX -I, AGRA. (PAN : AAHFB 2286 J) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 15.03.2012 DATE OF PRONOUNCEMENT : 15.03.2012 ORDER PER BHAVNESH SAINI, J.M. : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT-I, AGRA DATED 31.03.2011 FOR THE ASSESSMENT YEAR 2006-07, W HEREBY THE ASSESSEE CHALLENGED THE ORDER U/S. 263 OF THE IT ACT. 2. THE ASSESSEE WAS NOTIFIED THE DATE OF HEARING TH ROUGH REGISTERED POST. THE REGISTERED COVER DID NOT RETURN BACK TO THE OFFICE. THEREFORE, THE SAME IS SERVED UPON THE ASSESSEE IN ORDINARY COURSE OF BUSINESS. D ESPITE SERVICE OF NOTICE, NONE IS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HE ARING OF APPEAL. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE ITA NO. 112/AGRA/2011 2 SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EF FECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY THE ASSESS EE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DELHI BENCH I N 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, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2012. 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 ASSISTANT REGISTRAR TRUE COPY