Mr. Abdul Samad, Gwalior V. I.T.O.-1(2), Gwalior

ITA 174/AGR/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2147 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-07-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S D SHARMA

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. 174/AGRA/ 2013 ASSESSMENT YEAR: 2009-10 SHRI ABDUL SAMAD, VS. INCOME TAX OFFICER 1(2) PROP. M/S. S.S. ROAD LINES, GWALIOR NEAR CHANDRALOK FINANCE, PARKING NO.6, SHANKARPUR ROAD, TRANSPORT NAGAR, GWALIOR. (PAN ASIPS 0203 R) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.D. SHARMA, JR. D.R. DATE OF HEARING : 24.07.2013 DATE OF PRONOUNCEMENT : 24.07.2013 ORDER PER A.L. GEHLOT,ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 22.02.2013 PASSED BY THE LEARNED CIT(A), GWALIOR FOR A.Y. 2009 -10. 2. THE NOTICE OF HEARING SENT TO THE ASSESSEE BY RE GISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36 HAS BEE N RETUNED UN-SERVED BY THE POSTAL AUTHORITY WITH THE REMARK PREMISES OF THE F IRM FOUND LOCKED. HOWEVER, IT IS SEEN THAT THE ASSESSEE HAS NOT INTIMATED ANY CHA NGE OF ITS ADDRESS. FROM THIS IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SER IOUS TO PURSUE ITS CASE. HONBLE ITA NO.174 /AGRA/2013 A.Y. 2009-10 2 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(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSE SSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BE NCH 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, THEREFOR E, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY