Atul Gupta HUF, Agra V. I.T.O.-4(1), Agra

ITA 256/AGR/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0376 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-02-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 27-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E PASS ROAD AGRA PAN AADHA Q

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 256/AGRA/2011 ASSTT. YEAR : 2001-02 ATUL GUPTA HUF, VS. INCOME-TAX OFFICER, 3 B-1, 2 ND FLOOR, VIMAL APARTMENT, 4(1), AGRA. PRAKASH ENCLAVE, BYE PASS ROAD, AGRA (PAN: AADHA 0556 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 27.02.2013 DATE OF PRONOUNCEMENT OF ORDER : 27.02.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A)-II, AGRA DATED 31.03.2011 FOR THE ASSESSMENT YEAR 2001- 02. 2. THIS APPEAL WAS ADJOURNED SEVERAL TIMES ON THE R EQUEST OF THE COUNSEL FOR THE ASSESSEE. ON THE LAST DATE OF HEARING, THE LD. COUN SEL FOR THE ASSESSEE GAVE UNDERTAKING THAT HE WOULD NOT SEEK FURTHER ADJOURNM ENT IN THE MATTER. ON HIS GIVING UNDERTAKING, THE APPEAL WAS FINALLY ADJOURNE D TO 27.02.2013. HOWEVER, ON THE DATE OF HEARING NEITHER THE LD. COUNSEL FOR THE ASSESSEE NOR THE ASSESSEE ITA NO. 256/AGRA/2011 2 APPEARED. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN TH E CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH CO URT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISM ISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIM ILAR VIEW IS TAKEN BY ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTEREST ED 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. 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, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY