R.H. Dyees (P)l Ltd, Bhadohi V. ACIT.C.C., Varanasi

ITA 254/ALLD/2014

• Counselvise Citation: 25420714 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 25-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI S. V. MEHROTRA , ACCOUNTANT MEMBER I.T.A .NO S . - 254 TO 260 / ALLD /201 4 (ASSESSMENT YEAR S - 200 4 - 0 5 TO 2010 - 11 ) R. H. DYERS (P) LTD. VS. A SSTT .CIT MAIN ROAD, BHADOHI. CENTRAL CIRCLE, VARANASI. PAN: A A CCR1280Q (APPELLANT) (RESPONDENT) ASSESSEE BY: - NONE REVENUE BY: - SHRI A.K. PANDEY , DR DATE OF HEARING: 26.10.2015 DATE OF PRONOUNCEMENT: 30 /10/2015 ORDER T HE S E APPEAL S BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 11 . 02 .201 4 PASSED BY THE LD. CIT (A) , VARANASI, IN RELATION TO THE ASSESSMENT YEAR S 200 4 - 0 5 TO 2010 - 11 . 2. AT THE THRESHOLD I NOTE D THAT WHEN THE S E APPEAL S WERE CALLED FOR, NONE APPEARED ON BEHALF OF THE ASSESSEE. I FIND THAT PROPER NOTICE OF HEARING HAS ALREADY BEEN SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO. 36 . THE NOTICE SENT THROUGH SPEED POST HAS BEEN RETURNED BY POSTAL AUTHORITIES WITH THE REMARK LEFT . T HE ASSESSEE HAS NOT FURNISHED ANY OTHER ADDRESS TO WHICH NOTICES MAY B E SENT . UNDER THESE CIRCUMSTANCES, IN MY CONSIDERED OPINION , ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL S . THEREFORE, ALL APPEALS I.T.A .NOS. - 254 TO 260/ALLD/ 2014 2 FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE FOR NON PROSECUTION . IN THIS REGARD I PLACE RELIANCE UPON FOLLOWING CAS E 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 FOLL OWING THE VIEW TAKEN IN THE CASE S CITED (SUPRA), I DISMISS THESE APPEAL S FILED BY THE ASSESSEE FOR NON PROSECUTION. 4. IN THE RESULT, ALL APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 /10/201 5 . SD/ - ( S. V. MEHROTRA ) ACCOUNTANT MEMBER DATED: 30 /10/2015 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR AR