Amiruddin Prop. M/s Amiruddin Automobiles, Aligarh V. D.C.I.T., Circle-1, Aligarh

ITA 228/AGR/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0774 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 8 month(s) 18 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 28-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE S HRI A. D. JAIN, JUDICIAL MEMBER I.T.A NO. 228 /AGRA/201 4 (ASSESSMENT YEAR - 2006 - 07 ) AMIRUDDIN (PROP) M/S AMIRUDDIN AUTOMOBILES C/O DEEPAK SINGH ADVOCATE 2, COURT OF WARDS COMPOUND ALIGARH. 202001 PAN NO. AEKPA3748K (ASSESSEE) V S .. DCIT , CIRCLE - (1 ), A LIGARH . (R EVENUE ) A SSESSEE BY NONE . REVENUE BY SHRI WASEEM ARSHAD , SR. DR. ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) DATED 25.06.2014, IN RELATION TO THE ASSESSMENT YEAR 2006 - 07. 2. WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. W E FIND THAT PROPER NOTICE OF HEARING HA S ALREADY BEEN SENT TO THE ASSESSEE , WHICH HAS NOT RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING THE APPEAL ANY FURTHER . AS SUCH , WE HOLD THAT THE APPEAL DATE OF HEARING 0 3 . 0 1 .201 7 DATE OF PRONOUNCEMENT 03 . 0 1. 201 7 I.T.A NO. 228 /AGRA/201 4 2 IS LIABLE TO BE DISMISSED 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 FIL ED BY THE ASSESSEE FOR NON PROSECUTION. THE ASSESSEE MAY, HOWEVER, GET IT REVIVED BY SHOWING SUFFICIENT CAUSE FOR NON - APPEARANCE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 03/ 0 1 / 2017 . SD/ - (A. D. JAIN) JU DICIAL MEMBER DATED 03 / 0 1 /2017 * AKV * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR I.T.A NO. 228 /AGRA/201 4 3 DATE 1. DRAFT DICTATED (DNS) 03.0 1 .201 7 PS 2. DRAFT PLACED BEFORE AUTHOR 03 . 0 1 . 201 7 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.