SHRI RAJESH KUMAR AGRAWAL, RAIPUR (CG) V. ITO-1(3), RAIPUR (CG)

ITA 32/BIL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60055 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 28-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 32/BLPR/2011 SHR I RAJESH KUMAR AGRAWAL IN THE INCOME TAX APPELLATE TRIBUNAL BILASPUR BENCH, BILASPUR BEFORE SHRI SHAILENDRA KUMAR YADAV, J.M. AND SHRI R.K. PANDA, A.M. ITA NO. 32/BLPR/2011 ASSESSMENT YEAR 2005-06 SHRI RAJESH KUMAR AGRAWAL, PROP: RAJESH TRADING CO., MOHBHATTA PARA, GANDHI CHOWK, NEORA, DIST. RAIPUR (C.G.) VS INCOME TAX OFFICER WARD 1(3), CENTRAL AVENUE BUILDING, CIVIL LINES, RAIPUR (CHATTISGARH). (APPELLANT) (RESPONDENT) PAN NO. ADVPA 3086A APPELLANT BY NONE RESPONDENT BY DEBASHISH LAHIRI (SR. D.R.) DATE OF HEARING 10.02.2012 DATE OF PRONOUNCEMENT 10.02.2012 ORDER PER SHALENDRA KUMAR YADAV, J.M THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 21.09.2010 OF THE COMMISSIONER OF INCOME TAX (A)- R AIPUR RELATING TO ASSESSMENT YEAR 2005-06. 2. THIS CASE WAS FIXED FOR HEARING ON 10.02.2012. H OWEVER, INSPITE OF SERVICE OF NOTICE NONE APPEARED ON BEHALF OF THE AS SESEE AT THE TIME OF HEARING. NO ANY ADJOURNMENT PETITION SEEKING ADJOUR NMENT OF THE CASE WAS FILED FROM THE ASSESSEE. THIS TYPE OF CONDUCT ON TH E PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF 2 ITA NO. 32/BLPR/2011 SHR I RAJESH KUMAR AGRAWAL LATE TUKOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN (INDIA ) PVT LTD (38 ITD 320 (DEL). 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON 10.02.2012. SD/- (R.K. PANDA) ACCOUNTANT MEMBER SD/- (SHAILENDRA KUMAR YADAV) JUDICIALMEMBER PLACE: BILASPUR : DATED: 10.02.2012 RK COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT A), RAIPUR 4 CIT, RAIPUR 5 DR BENCH BILASPUR 6 MASTER FILE /TRUE COPY/ BY ORDER SR. PRIVATE SECRETARY, ITAT, BILASPUR BILASPUR.