Smt.Yogita Singh,C/o Kausalendra Constn.Co., Varanasi V. ACIT, Varanasi

ITA 238/ALLD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80584 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-08-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T P SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO. 238/ALLD./2011 & 63/ALLD./2012 ASSTT. YEAR : 2008-09 SMT. YOGITA SINGH, VS. A.C.I.T., CIRCLE-3, C/O KAUSALENDRA CONSTRUCTION CO. VARANASI. FLAT NO. 4, SUNRISE TOWN, GANGA APARTMENTS, CHOWKAGHAT, VARANASI (PAN: BPRPS 9648 B) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI T.P. SHUKLA, SR. DR DATE OF HEARING : 13.08.2014 DATE OF PRONOUNCEMENT : 13.08.2014 ORDER PER BENCH.: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAIN ST SEPARATE ORDERS OF LD. CIT(A), VARANASI DATED 28.09.2011 AND 27.12.2011 F OR THE ASSESSMENT YEAR 2008- 09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE UPON THE ASSESSEE. NO ADJOURNMENT APPLICANT HAS COME ON REC ORD. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING T HE APPEALS. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) ITA NO. 238/ALLD/2011 & 63/ALLD/2012 2 OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVEL Y 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 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 APPEALS. THE APPEALS OF THE ASSESSEE ARE, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.C. MEENA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT BY ORDER 2. RESPONDENT 3. CIT(A), CONCERNED ASSTT. REGISTRAR 4. CIT, CONCERNED 5. DR, ITAT, ALLAHABAD 6. GUARD FILE TRUE COPY