Shri Om Prakash Shiksha Prasar Samiti, Gwalior V. ACIT, Gwalior

ITA 234/AGR/2006

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62866 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-11-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 29-06-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA

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.234/AGR/2006 ASSESSMENT YEAR: 2002-03 SHRI OM PRAKASH SHIKSHA PRASAR SAMITI VS. ASSTT. C OMMISSIONER OF INCOME TAX, PUTLIGHAR ROAD, GWALIOR. RANGE-1, GWALIOR. (PAN: AACTS 3740 F) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 19.11.2012 DATE OF PRONOUNCEMENT OF ORDER : 23.11.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 22.03.2006 PASSED BY THE LD. CIT(A), GWALIOR FOR THE ASSESSMEN T YEAR 2002-03. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E FILED APPEAL BEFORE THE I.T.A.T. ON 30.06.2006. THE CASE WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS FILED A WRIT PETIT ION BEFORE THE HONBLE HIGH COURT OF MADHYA PRADESH WHICH WAS PENDING FOR DISPO SAL. EARLIER THIS APPEAL WAS HEARD ON 05.03.2012 AND RE-FIXED FOR CLARIFICATION AS REGARDS TO THE FINAL OUTCOME ITA NO.234/AGR/2006 A.Y. 2002-03 2 OF THE WRIT PETITION FIELD BY THE ASSESSEE BEFORE T HE HONBLE HIGH COURT. THE ASSESSEE DID NOT PUT HIS PRESENCE INSPITE OF LAST O PPORTUNITY OF HEARING WAS GIVEN. THE ASSESSEE VIDE HIS LETTER DATED 06.10.2012 REQUE STED FOR ADJOURNMENT FOR THE HEARING FIXED ON 09.10.2012 ON THE GROUND THAT THE ASSESSEE HAS FILED AN S.L.P. BEFORE THE HONBLE SUPREME COURT AGAINST THE JUDGEM ENT OF HONBLE HIGH COURT OF MADHYA PRADESH AND THE SAME IS PENDING. THEREFORE, THE APPEAL MAY BE KEPT IN ABEYANCE TILL THE S.L.P. IS DECIDED BY THE HONBLE SUPREME COURT. THE ADJOURNMENT APPLICATION DATED 06.10.2012 WAS REJECT ED AS THERE WAS NO SUFFICIENT AND GOOD REASON FOR ADJOURNMENT. HOWEVER, THE CASE WAS ADJOURNED TO 19.11.2012 AND THE ASSESSEE WAS INFORMED OF THE SAME. A NOTIC E WAS SENT BY REGISTERED POST FOR THE HEARING DATED 19.11.2012. HOWEVER, NONE WA S PRESENT ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BE EN RECEIVED FOR THE HEARING ON 19.11.2012. FROM THE FACTS OF THE CASE IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER, THE ASSESSEE IS AT L IBERTY TO MOVE PROPER PETITION FOR RECALLING THE ORDER ON SATISFYING ABOUT REASONS FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* ITA NO.234/AGR/2006 A.Y. 2002-03 3 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