M/s Siyaram Awas Vikas Pvt. Ltd., Gwalior V. A.C.I.T., Circle-3, Gwalior

ITA 115/AGR/2013

• Counselvise Citation: 11520314 RSA 2013
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-09-2013
• Assessment Year: 2006-2007
• 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. 115/AGRA/2013 ASSTT. YEAR : 2006-07 M/S. SIYARAM AWAS VIKAS PVT. LTD., VS. A.C.I.T., CIRCLE-3, SACHDEVA SADAN, PHOOL BAGH, GWALIOR. GWALIOR. (PAN: AAICS 7503 B) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 02.09.2013 DATE OF PRONOUNCEMENT OF ORDER : 02.09.2013 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), GWALIOR DATED 14.02.2013 FOR THE ASSESSMENT YEAR 2006-07. 2. THE PRESENT APPEAL WAS FIXED FOR HEARING ON 29.0 7.2013, WHICH WAS ADJOURNED TO 02.09.2013 ON THE REQUEST OF LD. COUNS EL FOR THE ASSESSEE, SHRI GAUTAM MUDGAL, ADVOCATE. HOWEVER, NONE APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF HEARING OF APPEAL DESPITE NOTIFYING THE DATE. IT, T HEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HO NBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT ITA NO. 115/AGRA/2013 2 PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 22 3 ITR 480(MP) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECE SSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DELHI BENCH IN 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, THEREFOR E, 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