Shri Ambey Fabrics Pvt. Ltd., Gwalior V. A.C.I.T., Circle-II, Gwalior

ITA 113/AGR/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2131 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 29-07-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 18-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 113/AGRA/2013 ASSTT. YEAR : 2008-09 M/S. SHRI AMBEY FABRICS PVT. LTD., VS. A.C.I.T., CIRCLE-2, NEAR SURABHI HOTEL, GWALIOR. NAYA BAZAR, GWALIOR. (PAN: AAJCS 8283 P) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 29.07.2013 DATE OF PRONOUNCEMENT OF ORDER : 29.07.2013 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A), GWALIOR DATED 01.03.2013 FOR THE ASSESSMENT YEAR 2008-09. 2. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING OF THE APPEAL THROUGH REGISTERED POST AT THE ADDRESS GIVEN BY THE ASSESSE E IN THE APPEAL PAPERS. IT IS REPORTED BY THE POSTAL AUTHORITIES THAT THE ASSESSE E FIRM IS CLOSED AT THE GIVEN ADDRESS. NO OTHER ADDRESS IS GIVEN FOR THE PU RPOSE OF SERVICE UPON THE ASSESSEE. NONE APPEARED ON BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING T HE APPEAL. HONBLE ITA NO. 113/AGRA/2013 2 SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEAN S EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE O F LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FI LED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN B Y ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSI DERING THE ABOVE, AND DEFICIENCY IN TRIBUNAL FEE, IT APPEARS THAT THE ASS ESSEE 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. SD/- (BHAVNESH SAINI) 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