DCIT- 4(1), Agra V. Ms Khattar & Co.Ltd., Agra

ITA 126/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7079 (ITAT-AGRA)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-03-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 03-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APPLICATION REJECTED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.126/AGR/2010 ASST. YEAR: 2004-05 DY. COMMISSIONER OF INCOME TAX, VS. M/S. KHATTAR & CO. (P) LTD., CIRCLE 4(1), AGRA. 57, IDGAH COLONY, AGRA. (PAN : AAACK 6403 A). C.O. NO.43/AGR/2010 (IN ITA NO.126/AGR/2010) ASST. YEAR: 2004-05 M/S. KHATTAR & CO. (P) LTD., VS. DY. COMMISSIONER OF INCOME TAX, 57, IDGAH COLONY, AGRA. CIRCLE 4(1), AGRA. (PAN : AAACK 6403 A). (APPELLANTS) (RESPONDENTS) REVENUE BY : APPLICATION REJECTED ASSESSEE BY` : SHRI SAHIB P. SATSANGEE, C.A. ORDER PER H.S. SIDHU, J.M. : THE APPEAL BY THE REVENUE AND THE CROSS OBJECTION B Y THE ASSESSEE HAVE BEEN FILED AGAINST THE ORDER DATED 10.02.2010 PASSED BY THE LD. CIT(A)-I, AGRA. 2. THE REVENUE HAS FILED THE PRESENT APPEAL ON 03.0 5.2010 WHICH CAME UP FOR HEARING BEFORE THE BENCH MANY TIMES. MOST OF THE T IMES, THE APPEAL HAS BEEN 2 ADJOURNED ON THE REQUEST OF THE DEPARTMENT. THE AF ORESAID APPEAL WAS FIXED FOR HEARING ON 20.01.2011 AND THE SAME WAS ADJOURNED FO R 07.03.2011. BUT, ON 07.03.2011, ON THE WRITTEN REQUEST OF THE SR. D.R., SHRI MANAS MEHROTRA, THE APPEAL WAS ADJOURNED FOR 17.03.2011 WITH THE DIRECTION TO THE SR. D.R., SHRI MANAS MEHROTRA TO REPRESENT THE CASE AND OTHERWISE THIS C ASE WILL BE DISPOSED OF AFTER HARING THE LD. A.R. OF THE ASSESSEE. ON 17.03.2011 , AGAIN THE SR. D.R. DID NOT REPRESENT THE CASE AND THIS BENCH HAS ADJOURNED THE CASE ON THE REQUEST OF C.I.T.- D.R. WITH SPECIFIC DIRECTION TO CONVEY THE SR. D.R. SHRI MANAS MEHROTRA TO REPRESENT THE CASE AND FAILING WHICH THE MATTER SHALL BE DECI DED ON MERIT AFTER HEARING THE LD. A.R. OF THE ASSESSEE AND THE CASE WAS ADJOURNED FOR 30.03.2011 I.E. TODAY. AGAIN SHRI MANAS MEHROTRA, ADDL. COMMISSIONER OF INCOME T AX (SR. D.R., ITAT, AGRA) REQUESTED FOR ADJOURNMENT. THE CONTENTS OF HIS APPL ICATION DATED 04.03.2011 ARE REPRODUCED AS UNDER :- F.NO.ITAT/AGRA/SR.DR/2010-11 OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX (SR. DR) INCOME TAX APPELLATE TRIBUNAL, AGRA. DATED: 04.03.2011 TO THE HONBLE MEMBERS INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA. SIR, 3 SUB: REQUEST FOR ADJOURNMENT IN ITA NO.126/AGR/2010 A.Y. 2004-05 & CO-43/AGR/2010 IN THE CASE OF M/S KHATTAR & CO. PVT. LTD., AGRA REGARDING. KINDLY REFER TO THE ABOVE. 2. IN THIS CONNECTION, IT IS SUBMITTED TO YOUR HONO UR THAT AT PRESENT I AM HOLDING CHARGES OF THREE RANGES SITUATED AT AGRA , JHANSI AND FIROZABAD. IN ORDER TO ATTEND TO SOME URGENT WORK I AM PRESENTLY IN JHANSI ON AN OFFICIAL TOUR. 3. CONSIDERING THE ABOVE FACTS AND CIRCUMSTANCES, Y OU ARE REQUESTED TO ADJOURN THE HEARING OF THE ABOVE MENTI ONED CASE TO ANOTHER DATE PREFERABLY IN THE 2 ND WEEK OF THIS MONTH AND OBLIGE. YOURS TRULY, SD/- (MANAS MEHROTRA) ADDL. COMMISSIONER OF INCOME TAX (SR. DR). I.T.A.T., AGRA 3. AFTER GOING THROUGH THE REASON MENTIONED BY THE SR. D.R. IN THE AFORESAID APPLICATION AS WELL AS EARLIER ORDER OF THIS BENCH GIVING LAST OPPORTUNITY TO THE SR. D.R., WE ARE OF THE CONSIDERED OPINION THAT THE DEP ARTMENT IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, WE REJ ECT THE PRESENT APPLICATION FOR ADJOURNMENT AND DISMISS THE APPEAL FOR WANT OF PROS ECUTION. 4. AT THE TIME OF HEARING, SHRI SAHIB SATSANGEE, C. A. REQUESTED THAT THE ASSESSEE HAS ALSO FILED THE CROSS OBJECTION AND IF THE THIS BENCH IS DISMISSING THE APPEAL FILED BY THE DEPARTMENT, THEN HE IS WITHDRAWING THE CROSS OBJECTION WITH THE CONDITION 4 THAT IF THE DEPARTMENT FILES APPLICATION FOR RECALL ING THE ORDER DISMISSING THE PRESENT APPEAL, THEN THE CROSS OBJECTION FILED BY THE ASSES SEE MAY ALSO BE RECALLED AND DECIDED ON MERIT ALONG WITH THE APPEAL FILED BY THE DEPARTMENT. WE ACCEPT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE AND DIS MISS THE CROSS OBJECTION FILED BY THE ASSESSEE AS NOT PRESSED. 5. KEEPING IN VIEW OF THE ABOVE FACTS AND CIRCUMSTA NCES OF THE CASE, THE PRESENT APPEAL FILED BY THE DEPARTMENT IS DISMISSED FOR NON -PROSECUTION AND THE CROSS OBJECTION FILED BY THE ASSESSEE IS ALSO DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 08.04.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 8 TH APRIL, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY