Ashok Kumar & Brothers, V. C.I.T.,

ITA 115/PAT/2011

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9631 (ITAT-PATNA)
• Duration Of Justice: 5 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 02-12-2011
• Court: TRIBUNAL
• Department Lawyers: N O N E SMT ARCHANA SINHA
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER
• Section: 263

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH:P ATNA BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 115/PAT/2011 ASSESSMENT YEAR:2007-08 ASHOK KUMAR & BROTHERS, NEAR NIMISHA PETROL PUMP, MADHUBANI-847211 PAN: AAMFA2430N / V/S . COMMISSIONER OF INCOME-TAX, MUZAFFARPUR /APPELLANT .. /RESPONDENT /BY APPELLANT N O N E /BY RESPONDENT SMT. ARCHANA SINHA, SR. S.C /DATE OF HEARING 07-04-2017 /DATE OF PRONOUNCEMENT 07-04-2017 /O R D E R PER BENCH: THIS APPEAL FILED BY THE ASSESSEE IS ARISING OUT OF REVISION ORDER OF COMMISSIONER OF INCOME-TAX, MUZAFFARPUR PASSED U/S. 263 OF THE INCO ME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 29-03-2011 FOR AY 2007-08. 2. AT THE TIME OF HEARING WE FIND THAT THE APPEAL W AS FIXED FOR HEARING TODAY I.E. ON 07.04.2017 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. EARL IER, ON SEVERAL OCCASIONS THE APPEAL WAS ADJOURNED AT THE PRETEXT OF THE ASSESSEE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE I TS MATTER. 3. CONSIDERING THE FACTS AND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WAS CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320, WE TREAT THE APPEAL AS UNADMITTED. WE FURTHER ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, THEN ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING APPROPRIATE PETITION, AS PER LAW. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE ORDER IS PRONOUNCED IN OPEN COURT. SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 7 TH APRIL, 2017 JD. SR. PS 2 ITA NO. 115/PAT/2011 ASHOK KUMAR & BROS. AY 2007-08 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT ASHOK KUMAR & BROS. 2. / RESPONDENT CIT, MUZAFFARPUR 3. ' / CONCERNED CIT 4. ' - / CIT (A) 5. # && , / DR, ITAT, PATNA 6. ( / GUARD FILE. BY ORD ER/ , ASSISTANT REGI STRAR, ITAT, PATNA,