M/s Pragati EnterPrises, Etawah V. Dy.C.I.T.-5, Firozabad

ITA 30/AGR/2014

• Counselvise Citation: 3020314 RSA 2014
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-06-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 10-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S D SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 30/AGRA/ 2014 ASSESSMENT YEAR 2006-2007 M/S. PRAGATI ENTERPRISES VS. DY. CIT-5, 46-CHAUNGURJEE, AAYKAR BHAWAN, ETAWAH. FIROZABAD. (PAN AAIFP 4153 F) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.D. SH ARMA, JR. D.R. DATE OF HEARING : 18.06.2014 DATE OF PRONOUNCEMENT : 18.06.2014 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- II, AGRA DATED 18.10.2013 FOR A.Y. 2006-07, CHALLEN GING THE LEVY OF PENALTY. ITA NO.30/AGRA./2014 2 2. THE RECORD REVEALED THAT ASSESSEE WAS SERVED OF THE NOTICE AND EVEN ON EARLIER OCCASIONS THE APPEAL WAS ADJOURNED ON THE R EQUEST OF THE ASSESSEES COUNSEL. THEREAFTER ALSO THE NOTICE WAS SENT TO THE ASSESSEE FOR DATE OF HEARING FIXED TODAY AND DESPITE NOTIFYING THE DATE OF HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. IT, THEREFORE, APPEARS T HAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN THE 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 APPEALS. THE APPEALS OF THE ASSESSEE ARE, THEREFORE, DISMISSED I N LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED IN LIMINE . (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ ITA NO.30/AGRA./2014 3 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY