SHRI PRAVEEN KUMAR, Agra V. ITO WARD 2(3), Agra

ITA 323/AGR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6332 (ITAT-AGRA)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 08-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE S HRI A. D. JAIN, JUDICIAL MEMBER I.T.A NO. 323 /AGRA/201 6 (ASSESSMENT YEAR - 20 0 8 - 09 ) PRAVEEN KUMAR H.NO. 286 SECTOR - 9, AVAS VIKAS COLONY, SIKANDRA AGRA. PAN NO. A UBPK9266F (ASSESSEE) V S .. IT O , WARD - 2(3) AGRA. (R EVENUE ) ASSESSEE BY NONE. REVENUE BY SHRI WASEEM ARSHAD, SR.DR. ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) DATED 08 . 0 2 .201 6 , IN RELA TION TO THE ASSESSMENT YEAR 20 0 8 - 09 . 2. WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. I FIND THAT PROPER NOTICE OF HEARING HAS ALREADY BEEN SENT TO THE ASSESSEE, WHICH HAS RETURNED WITH THE REMARK LEFT. UNDER THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL ANY FURT HER , AS THE ASSESSEE HAS NOT PROVIDED ITS PRESENT ADDRESS. AS SUCH, I HOLD THAT THE APPEAL IS LIABLE TO BE DATE OF HEARING 31 .0 5 .2017 DATE OF PRONOUNCEMENT 31 .0 5 .2017 I.T.A NO. 323 /AGRA/201 6 2 DISMISSED FOR NON PROSECUTION. IN THIS REGARD I 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), I DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON PROSECUTION. THE ASSESSEE MAY, HOWEVER, GET IT 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 31 / 0 5 /20 17. SD/ - (A.D. JAIN) JUDICIAL MEMBER DATED 31 /0 5 /2017 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR