Bethesda Hospital Society, Chhatarpur V. I.T.O., Chhatarpur

ITA 253/AGR/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8786 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 02-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE S HRI A. D. JAIN, JUDICIAL MEMBER I.T.A NO. 253 /AGRA/201 6 (ASSESSMENT YEAR - 20 07 - 08 ) BETHESDA HOSPITAL SOCIETY, CHHATARPUR, (M.P.) PAN NO. A AATC 1572 F (ASSESSEE) V S .. INCOME TAX OFFICER, CHHATARPUR (M.P.) . (R EVENUE ) ASSESSEE 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 17.10.2012 , IN RELA TION TO THE A SSESSMENT Y EAR 20 0 7 - 08 . 2. WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. I FIND THAT PROPER NOTICE OF HEARING HAS ALREADY BEEN SENT TO THE ASSESSEE, WHICH HAS NOT RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. AS SU CH, I HOLD THAT THE APPEAL IS DATE OF HEARING 23 . 10 .2017 DATE OF PRONOUNCEMENT 23 . 10 .2017 I.T.A NO. 253 /AGRA/201 6 2 LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD I 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), I DISMISS THE APPEAL 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 FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 / 10 /2017. SD/ - (A.D. JAIN) JUDICIAL MEMBER DATED . / 10 /2017 AKS/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR I.T.A NO. 253 /AGRA/201 6 3 DATE 1. DRAFT DICTATED (DNS) 23 . 10 .2017 PS 2. DRAFT PLACED BEFORE AUTHOR 23 . 10 .2017 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 23.10.2014 PS 7. FILE SENT TO THE BENCH CLERK 24.10.2014 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.