Sh. Anil Kumar rohira, Gwalior V. I.T.O., Ward-1(1), Gwalior

ITA 202/AGR/2014

• Counselvise Citation: 20220314 RSA 2014
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 04-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 202/AGRA/2014 ASSESSMENT YEAR : 2003-04 SHRI ANIL KUMAR ROHIRA, VS. INCOME-TAX OFFICER , SUVEJI KA PAIGA, WARD 1(1), GWALIOR. JIWAJI GANJ, GWALIOR. (PAN: AEDPR 1034 A) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUREND RA KUMAR, JR. DR DATE OF HEARING : 03.09.2014 DATE OF PRONOUNCEMENT : 03.09.2014 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.CIT(A), GWALIOR DATED 01.05.2014 FOR THE ASSESSMENT YEAR 2003-04. 2. THE AO FRAMED EXPARTE ASSESSMENT ORDER DATED 28. 03.2006 U/S. 147/144 OF THE IT ACT AND ADDITION WAS MADE OF RS.1,25,000/- ON ACCOU NT OF UNEXPLAINED GIFT. THE LD. CIT(A) NOTED THAT EVEN BEFORE HIM NO EVIDENCE HAS B EEN FILED TO PROVE THE IDENTITY OF THE DONOR AND CAPACITY OF THE DONOR TO GIVE THE GIFT. I N THE ABSENCE OF ANY EVIDENCE ON RECORD, THE APPEAL OF THE ASSESSEE WAS DISMISSED. 3. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST WHICH IS SERVED UPON THE ASSESSEE IN ORDINARY COURSE OF BUSI NESS. DESPITE SERVICE OF NOTICE, NONE ITA NO.202/AGRA/2014 2 APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT APPLICATION HAS COME ON RECORD. 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. B HATTACHARGEE 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 TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR N OT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DELHI BENCH IN THE CASE OF MULTIP LAN 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, D ISMISSED IN LIMINE. 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT(A), CONCERNED 4. CIT, CONCERNED ASSTT. REGISTRAR 5. DR, ITAT, AGRA 6. GUARD FILE TRUE COPY