Sh. Basanti Lal Baraiya, Gwalior V. ITO, Gwalior

ITA 198/AGR/2008

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60138 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-05-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 06-05-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOHAIL AKHTAR

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. 198/AGRA/2008 ASSTT. YEAR : 2002-03 SHRI BASANTI LAL BARAIYA, VS. INCOME-TAX OFFICE R, TANSEN ROAD, GWALIOR. RANGE 3(1), GWALIOR. (PAN : ACKPB 5735 F) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SOHAIL AKHTAR, JR. D.R. DATE OF HEARING : 15.05.2012 DATE OF PRONOUNCEMENT OF ORDER : 15.05.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT (A), GWALIOR DATED 19.09.2006 FOR THE ASSESSMENT YEAR 20 02-03. 2. THE APPEAL WAS FIXED FOR HEARING AND NOTICE WAS ISSUED TO THE ASSESSEE THROUGH REGISTERED POST INTIMATING THE DATE OF HEAR ING. THE REGISTERED COVER IS RETURNED BY THE POSTAL AUTHORITIES, AS THE ADDRESSE E IS NOT AVAILABLE AT THE GIVEN ADDRESS. NO OTHER ADDRESS HAS BEEN GIVEN FOR THE PU RPOSE OF SERVICE. IT, THEREFORE, 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 ITA NO. 198/AGRA/2008 2 461(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 ON15.05.2012. 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