SHRI SHANKAR SHRIVAS, JAGDALPUR (CG) V. INCOME TAX OFFICER, JAGDALPUR (CG)

ITA 114/BIL/2011

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1082 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH , RAIPUR BEFORE S/SHRI MUKUL K SHRAWAT, ( JM) AND SHAMIM YAHYA,(AM) I TA . NO . 114 / BLPR / 2011 (ASSESSMENT YEAR : 20 07 - 08 ) SHRI SHANKAR SHRIVAS NEAR LAL BHATTI, HATKACHORA, JAGADALPUR VS. INCOME TAX OFFICER, JAGDALPUR (CG), APPELLANT .. RESPONDENT PAN/GIR NO. : - AJ NPS3634E APPELLANT BY : NONE RESPONDENT BY : SHRI D K JAIN DATE OF HEARING : 10 .6.2015 DATE OF PRONOUNCEMENT : 10 . 6. 201 5 O R D E R PER MUKUL K SHRAWAT, ( JM) : THE APPEAL FILED BY THE ASSESSES IS DIRECTED AGAINST THE ORDER DATED 30.12.2010 OF LD. CIT(A), RAIPUR(CG) FOR THE ASSESSMENT YEAR 200 7 - 08 . 2. VIDE TRIBUNAL ORDER DATED 13.5.2015, IT WAS INFORMED TO THE ASSESSEE THE APPEAL IS FIXED FOR HEARING ON 10.6.2015 AND IT IS THE LAST OPPORTUNITY. DESPITE THIS WARNING, ON 10.6.2015, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE IS ANY APPLICATION FOR ADJOURNMENT RECEIVED BY THE ASSESSEE SEEKING AN ADJOURNME NT OR OTHERWISE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, WE ARE SUPPORTED BY THE DECISION OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF CIT VS. B.N.BHATTARCHARGEE AND ANOTHER, 118 ITR 46 0, WHEREIN, THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT . WE ARE ALSO ITA. NO. 114 /BLPR/ 2011 2 SUPPORTED BY THE DECISION OF ITAT DELHI IN THE CASE OF CIT VS. MULTIPLAN INDIA (P)LTD., 38 ITD 320(DEL). 3. IN VI EW OF ABOVE AND ALSO CONSIDERING THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. ORDER PRONOUNCED IN THE OPEN CO URT ON 10TH JUNE , 201 5 SD SD ( SHAMIM YAHYA ) ( MUKUL K SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER RAIPUR : 10TH JUNE,2015. SRL , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - CONCERNED 4. CIT CONCERNED 5. DR, ITAT, RAIPUR CONCERNED 6. GUARD FILE. BY ORDER, SENIOR PRIVATE SECRETARY /ASSTT.REGISTRAR,ITAT