Sh. Laxmi Kant Sharma, Agra V. I.T.O.-1(2), Agra

ITA 171/AGR/2013

• Counselvise Citation: 17120314 RSA 2013
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-10-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 24-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 171/AGRA/ 2013 ASSESSMENT YEAR2003-04 LAXMI KANT SHARMA VS. I.T.O.-1(2), 2, BANSAL NAGAR, AGRA. FATEHABAD ROAD, AGRA. (PAN ADMPS 3191 D) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 29.10.2013 DATE OF PRONOUNCEMENT : 31.10.2013 ORDER PER PRAMOD KUMAR,ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 21.01.2013, PASSED BY THE LD. CIT(A)-1, AGRA. 2. THE PRESENT APPEAL RELATED TO S.M.C. HOWEVER, CO NSIDERING THE NATURE OF ISSUE INVOLVED IN IT THE APPEAL WAS TRANSFERRED TO DIVISION BENCH FIXING THE DATE OF HEARING ON 29.10.2013 WHICH WAS NOTED BY THE LD. AU THORIZED REPRESENTATIVE OF THE ASSESSEE. HOWEVER, AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BE EN FILED. FROM THIS, IT IS ITA NO.171/AGRA/2013 A.Y.2003-04 2 REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOU S TO PURSUE ITS CASE. 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 I.T.A.T., DELHI BEN CH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE , DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOU NTANT MEMBER AMIT/ COPY OF THE ORDER FORWARDED TO:- APPELLANT, RESPONDENT, CIT (APPEALS) CONCERNED CIT CONCERNED, D.R., ITAT, AGRA BENCH, AGRA GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY