Om Mandali Vishwa Nav Nirman Seva Trust, Mathura V. C.I.T.-1, Agra

ITA 258/AGR/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0784 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 7 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-09-2014
• Court: TRIBUNAL
• Department Lawyers: DR SHIKHA SWAROOP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A GRA BENCH : A GRA BEFORE SHRI A. D. JAIN JUDICIAL MEMBER AND D R . MITHA LAL MEENA , ACCOUNTANT MEMBER ITA NO S . 258 /A G R /201 4 ASSESSMENT YEAR S: N/A OM MANDALI VISHWA NAV NIRMAN SEVA TRUST H.N. 546 RAJPUR PARIKRAMA MARG NEAR SHAM KUTI, VRINDABAN MATHURA 281121 PAN NO. AAATO3773A (ASSESSEE) VS .. COMMISSIONER OF INCOME TAX , AGRA. (REVENUE) A SSESSEE BY NONE REVENUE BY DR. SHIKHA SWAROOP, CIT DR. ORDER PER , BENCH : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 07 .0 8 .201 4 PASSED BY THE LD. CIT, - I AGRA. 2. AT THE THRESHOLD , WE NOTED THAT WHEN THE APPEAL W AS CALLED OUT FOR HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. W E FIND THAT PROPER NOTICE OF HEARING HA S ALREADY BEEN SENT TO THE ASSESSEE , WHICH HA S NOT BEEN RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES, IN DATE OF HEARING 01 .1 2 .2016 DATE OF PRONOUNCEMENT 01 .1 2 . 201 6 ITA NO . 258 /AGR/201 4 2 OUR CONSIDERED OPINION THE ASSESSEE IS NOT INTERESTED IN PROSECUTI NG THE APPEAL. AS SUCH WE HOLD THAT THE APPEAL IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD WE 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), WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON PROSECUTION. THE ASSESSEE MAY HOWEVER, GET THEM 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 01 /1 2 /2016 . SD/ - SD/ - ( A. D. JAIN ) ( D R . MITHA LAL MEENA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01 /1 2 /201 6 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR