M/s SGN Home Need & Finance Pvt. Ltd., Gwalior V. A.C.I.T., Circle 3, Gwalior

ITA 114/AGR/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2136 (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. 114/AGRA/2013 ASSTT. YEAR : 2008-09 M/S. SGN HOME NEED & FINANCE, VS. A.C.I.T., CIRCL E 3, PVT. LTD., 37, PANCHSHEEL NAGAR, GWALIOR. MELA GROUND, GWALIOR. (PAN: AAKCS 5299 L) (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 12.02.2013 FOR THE ASSESSMENT YEAR 20 08-09. 2. THE TRIBUNAL FEE DEPOSITED IN THIS APPEAL IS LES S BY RS.2551/-. THIS DEFICIENCY HAS NOT BEEN MADE GOOD BY THE ASSESSEE. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST WELL IN ADVANCE AT THE CORRECT ADDRESS. THE REGISTERED COVER DID NOT RETURN BACK TO THE OFF ICE OF THE TRIBUNAL, THEREFORE, DEEMED TO BE SERVED UPON THE ASSESSEE IN ORDINARY C OURSE OF BUSINESS. HOWEVER, NONE APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF HEARING OF APPEAL DESPITE SERVICE ITA NO. 114/AGRA/2013 2 OF NOTICE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN TH E 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 CO URT 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. SIM ILAR VIEW IS TAKEN BY ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, AND DEFICIENCY IN TRIBUNAL FEE, IT APPEARS T HAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESS EE 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