M/s Ram Nageena Sodh & Prashiksjan ssewa Sansthan, Ghazipur V. CIT, Varanasi

ITA 239/ALLD/2011

• Counselvise Citation: 23920714 RSA 2011
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-11-2012
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 239/ALLD/2011 ASSTT. YEAR : 2010-11 M/S. RAM NAGINA SHODH EVAM PRASHIKSHANA VS. COMMISS IONER OF SEWA SANSTHAN, POST, KHETABPUR, SAHIBABAD, INCOME -TAX VARANASI. GAZIPUR (PAN : AABTR 6567 L) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI Y.P. SRIVASTAVA, D.R. DATE OF HEARING : 02.11.2012 DATE OF PRONOUNCEMENT OF ORDER : 02.11.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT, VARANASI DATED 29.09.2011 PASSED U/S. 12AA(1)(B)(II) OF THE IT ACT. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST WELL IN ADVANCE. THE REGISTERED COVER DID NOT RETURN BAC K TO THE OFFICE OF TRIBUNAL, THEREFORE, THE SAME IS DEEMED TO BE SERVED UPON THE ASSESSEE. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTIC E. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEAL. HONBLE SUPREME COURT IN ITA NO. 239/ALLD/2011 2 THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUIN G 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 M ULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.11.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, ALLAHABAD 6. GUARD FILE ASSTT. REGISTRAR TRUE COPY