Neeraj Manchanda, Jabalpur V. ITO, Jabalpur

ITA 127/JAB/2010

• Counselvise Citation: 12722914 RSA 2010
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 16-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K UPADHYAYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 127/JAB./2010 ASST. YEAR :2007-08 NEERAJ MANCHANDA, VS. INCOME-TAX OFFICER, 143, 143-A, WRIGHT TOWN, WARD 2(1), JABALPUR. (PAN AHDPM 8168 R) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. UPADHYAYA, DR DATE OF HEARING : 24.03.2014 DATE OF PRONOUNCEMENT : 24.03.2014 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. CIT(A), JABALPUR DATED 12 TH OCTOBER, 2010 FOR THE ASSESSMENT YEAR 2007-08. 2. THE ASSESSEE WAS NOTIFIED THE DATE OF HEARING TH ROUGH REGISTERED POST WELL IN ADVANCE AT THE ADDRESS GIVEN IN FORM 36. HOWEVER, T HE REGISTERED COVER RETURNED BACK TO THE OFFICE OF THE TRIBUNAL WITH THE REMARK ADDRESSEE LEFT. NO OTHER ADDRESS IS REPORTED TO THE ASSESSEE IN THE OFFICE O F THE TRIBUNAL. NONE APPEARED AT THE TIME OF HEARING OF APPEAL NOR ANY ADJOURNMENT A PPLICATION IS RECEIVED. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INT ERESTED IN PROSECUTING THE APPEAL. ITA NO. 127/JAB./2010 2 HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. B HATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY TH E ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DEL HI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE A BOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. THE APPEAL OF THE ASSESSEE IS, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (T.S. KAPOOR) (BHAVNESH SAINI) ACCOUNTANT MEMBER 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, JABALPUR 6. GUARD FILE SR. PRIVATE SECRETARY ITAT, CAMP AT JABALPUR TRUE COPY