The Farrukhabad District Cooperative Bank, Farrukhabad V. Addl. C.I.T., Range-2, Farrukhabad

ITA 138/AGR/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0772 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 10 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 07-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A GRA BENCH : A GRA BEFORE SHRI A. D. JAIN JUDICIAL MEMBER AND D R . MITHA LAL MEENA , ACCOUNTANT MEMBER ITA NO. 13 8 /A G R /201 4 ASSESSMENT YEAR : 2008 - 0 9 THE FARRUKAHBAD DISTRICT COOPERATIVE VS. ADDL. CIT , BANK, LTD. MAIN ROAD, FATEHGARH RANGE - 2, DISTT. FARRUKHABAD. FARRUKHABAD. PAN: AA CCT1561A (APPELLANT) (RESPONDENT) ITA NO. 485 /A GR /201 5 ASSESSMENT YEAR : 2008 - 09 M/S LIBERTY BRASS INTERNATIONAL, VS. DY . CIT, ITI ROAD, ALIGARH - 202001 CIRCLE - 1, ALIGARH. PAN: AA AFT3638B (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. REVENUE BY : SHRI WASEEM ARSHAD SR .DR. DATE OF HEARING: 20 / 1 0/ 201 6 ORDER PRONOUNCED ON: 20 /1 0 /201 6 ORDER PER , BENCH: BOTH APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE RESPECTIVE ORDER DATED 2 0 .0 1 .201 4 & 24.08.2015 PASSED BY THE LD. CIT (A) , IN RELATION TO THE ASSESSMENT YEAR 2008 - 09. ITA NOS. 1 38/AGR/2014 & 485 /AGR/201 5 2 2. AT THE THRESHOLD , WE NOTED THAT WHEN THE S E APPEAL S WERE CALLED OUT FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. WE FIND THAT PROPER NOTICE S OF HEARING HA VE ALREADY BEEN SENT TO THE ASSESSEE WHICH HAVE NOT RETURNED UNSERVED . UNDER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPINION , THE ASSESSEE IS NOT INTEREST ED IN PROSECUTING THE APPEAL S . AS SUCH WE HOLD THAT TH E S E APPEAL S ARE LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD WE PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 (P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), WE DISMISS TH E S E APPEAL S FILED BY THE ASSESSEE , FOR NON PROSECUTION. THE ASSESSEE MAY, HOWEVER, GET THEM REVIVED BY SHOWING SUFFICIENT CAUSE FOR NON - APPEARANCE. 4. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 /10/2016 . SD/ - SD/ - ( A. D. JAIN ) ( D R . MITHA LAL MEENA ) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NOS. 1 38/AGR/2014 & 485 /AGR/201 5 3 DATED: 20 /1 0 /201 6 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR