Sh. Tulsi Narayan Garg, Sheopur V. J.C.I.T. , Range-3, Gwalior

ITA 239/AGR/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6372 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 29-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR SHIKHA SWAROOP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND D R . MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO . 239 & 240 /AGRA/201 4 (ASSESSMENT YEAR - 20 10 - 11 & 2011 - 12 ) A SSESSEE BY NONE . REVENUE BY DR. SHIKHA SWAROOP , CIT . DR. ORDER PER , BENCH : THESE APPEAL S HA VE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT ( A ), DATED 08 . 0 8 .201 4 RESPECTIVELY . 2. W HEN THE APPEAL S WERE CALLED OUT FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HA S BEEN FILED . W E FIND THAT PROPER NOTICE S OF HEARING HA VE ALREADY BEEN SENT TO THE ASSESSEE, WHICH HA VE NOT RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL S ANY FURTHER . AS SUCH , WE HOLD THAT THE APPEAL S SHRI TULSI NARAYAN GARG SARAOGI MOHALLA, SHEOPUR. PAN NO. AFQPG6797P (ASSESSEE) V S .. ACIT, CIRCLE - 3 GWALIOR. (R EVENUE ) DATE OF HEARING 0 6 . 0 4 .201 7 DATE OF PRONOUNCEMENT 07 .0 4 .201 7 I.T.A NO. 239 & 240/AGRA/2014 2 ARE LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD WE PLACE RELIANCE UPO N 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 S FILED 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 S FILED BY THE ASSESSEE ARE DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 07 / 0 4 / 2017 . SD/ - SD/ - ( D R . MITHA LAL MEENA) (A.D. JAIN) ACCOU N TANT MEMBER JUDICIAL MEMBER DATED 07 / 0 4 /201 7 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR