Smt. Shrikant Avunesh Joshi, S/o Shri Avinesh Dattatrya Joshi, Gwalior V. C.I.T., Gwalior

ITA 115/AGR/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7382 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 23-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.115/AGR/2010 ASSESSMENT YEAR: 2006-07 SHRI SHRIKANT AVINASH JOSHI, VS COMMISSIONER OF I NCOME TAX, C/O. SHRI ANIL KUMAR GUPTA, GWALIOR. ADVOCATE, GOSHPURA NO.1, GWALIOR. (PAN: AGCPJ 2018 H). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, JR. D.R. DATE OF HEARING : 19.03.2012 DATE OF PRONOUNCEMENT : 19.03.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 15.03.2010 PASSED BY THE LD. CIT, GWALIOR FOR THE ASSESSMENT Y EAR 2006-07. 2. THE ASSESSEE WAS NOTIFIED THE DATE OF HEARING TH ROUGH SPEED POST. THE ENVELOPE CONTAINING NOTICE OF HEARING SENT THROUGH SPEED POST DID NOT RETURN BACK TO THE OFFICE. THEREFORE, THE SAME IS SERVED UPON THE ASSESSEE IN ORDINARY COURSE OF ITA NO.115/AGR/2010 A.Y. 2006-07 2 BUSINESS. DESPITE SERVICE OF NOTICE, NONE IS PRESE NT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF APPEAL. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPR EME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBS ERVED 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 48 0(MP) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECE SSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN I NDIA 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, THEREFO RE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 19.03.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 19 TH MARCH, 2012 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT (APPEALS) CO NCERNED/D.R., ITAT AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY