M/s Shiv Singh Contractor, Gwalior V. A.C.I.T., Circle-3, Gwalior

ITA 134/AGR/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0732 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 16 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-07-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 30-04-2013
• 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. 134/AGRA/2013 ASSTT. YEAR : 2007-08 M/S. SHIV SINGH CONTRACTOR, VS. A.C.I.T., CIRCLE -3, C-71, GOVINDPURI, GWALIOR. GWALIOR. (PAN : AAVFS 4817). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 02.07.2013 DATE OF PRONOUNCEMENT OF ORDER : 02.07.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A), GWALIOR DATED 15.02.2013 FOR THE ASSESSMENT YEAR 20 07-08. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING BY SENDING NOTICE THROUGH REGISTERED POST WELL IN ADVANCE ON THE ADDRESS GIVE N IN THE APPEAL PAPERS. HOWEVER, THE REGISTERED COVER RETURNED BACK TO THE OFFICE OF THE TRIBUNAL WITH THE POSTAL REMARK, NOT FOUND ON THE GIVEN ADDRESS. NO OTHER ADDRESS IS BROUGHT ON RECORD BY THE ASSESSEE. NONE APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF HEARING OF APPEAL NOR ANY ADJOURNMENT APPLICATION HAS COME ON RECORD. IT, THEREFORE, ITA NO. 134/AGRA/2013 2 APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EF FECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY THE ASSESS EE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DELHI BENCH I N 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, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (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, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY