M/S KRISHI UPAJ MANDI SAMITI, Guna V. ACIT CIRCLE-3, Gwalior

ITA 193/AGR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6362 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 10-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR SHIKHA SWAROOP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND D R . MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO . 192 & 193 /AGRA/201 6 (ASSESSMENT YEAR - 20 03 - 04 & 20 05 - 06 ) A SSESSEE BY NONE . REVENUE BY DR. SHIKHA SWAROOP , CIT . DR. ORDER PER , BENCH : THESE APPEAL S HA VE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT ( A ), DATED 12 . 0 5 .201 6 RESPECTIVELY . 2. W HEN THE APPEAL S WERE CALLED OUT FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HA S BEEN FILED . W E FIND THAT PROPER NOTICE S OF HEARING HA VE ALREADY BEEN SENT TO THE ASSESSEE, WHICH HA VE NOT RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL S ANY FURTHER . AS SUCH , WE HOLD THAT THE APPEAL S KRISHI UPAJ MANDI SAMITI GUNA. (M.P.) PAN NO. AAALK0212E (ASSESSEE) V S .. ACIT, CIRCLE - 3 GWALIOR. (R EVENUE ) DATE OF HEARING 24 . 0 4 .201 7 DATE OF PRONOUNCEMENT 26 .0 4 .201 7 I.T.A NO. 192 & 193/AGRA/2016 2 ARE LIABLE TO BE DISMI SSED 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 THE A PPEAL S FILED BY THE ASSESSEE FOR NON PROSECUTION. THE ASSESSEE MAY , HOWEVER, GET IT REVIVED BY SHOWING SUFFIC IENT CAUSE FOR NON - APPEARANCE. 4. IN THE RESULT, BOTH APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 26 / 0 4 / 2017 . SD/ - SD/ - ( D R . MITHA LAL MEENA) (A.D. JAIN) ACCOU N TANT MEMBER JUDICIAL MEMBER DATED 26 / 0 4 /201 7 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR