Shri Hem Kumar Jain, Gwalior V. ACIT, Gwalior

ITA 357/AGR/2009

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0321 (ITAT-AGRA)
• Duration Of Justice: 9 year(s) 8 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 24-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 09-09-2009
• Court: TRIBUNAL
• Department Lawyers: HOMI RAJVANSH
• Assessee Lawyers: APPLICATION REJECTED
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NOS.356, 357, 358, 359, 360 & 361/AGR/ 2009 ASST. YEARS: 2000-01, 2001-02, 2002-03, 2003-04, 20 04-05 & 2005-06 RESPECTIVELY SHRI HEM KUMAR JAIN, VS. ASSTT. COMMISSIONER OF I NCOME TAX SARAFA BAZAR, LASHKAR, CIRCLE-1, GWALIOR. GWALIOR. (PAN : ABWPJ 4305 L) ITA NO.362/AGR/ 2009 ASST. YEAR: 2005-06 SHRI AMIT JAIN, VS. ASSTT. COMMISSIONER OF INCOM E TAX SARAFA BAZAR, CIRCLE-1, GWALIOR. GWALIOR. (PAN : AEDPJ 5820 Q). (APPELLANTS) (RESPONDENT) APPELLANTS BY : APPLICATION REJECTED RESPONDENT BY : SHRI HOMI RAJVANSH., CIT D.R. ORDER PER BENCH : THE ASSESSEES HAVE FILED THE PRESENT APPEALS AGAINS T THE COMMON ORDER DATED 02.06.2009 PASSED BY THE LD. CIT(A), GWALIOR IN THE CASE OF HEM KUMAR JAIN AND ORDER DATED NIL IN THE CASE OF SHRI AMIT JAIN. 2 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE FOR 17.03.2011, BUT ON THE WRIT TEN REQUEST OF THE ASSESSEE, THE CASE WAS ADJOURNED FOR TODAY I.E. 24.03.2011 AN D THE SAME WAS NOTED BY THE LD. COUNSEL FOR THE ASSESSEE. WHEN THE CASES CAME UP F OR HEARING BEFORE THE BENCH ON 24.03.2011, THE ASSESSES FILED APPLICATION FOR ADJO URNMENT IN ALL THE CASES ON ALMOST SIMILAR GROUNDS SATING THAT HIS COUNSEL HAVING CASE S FIXED BEFORE THE CIT RANGE GWALIOR AND IT IS NOT POSSIBLE FOR HIM TO ATTEND TH E PRESENT APPEALS FIXED BEFORE THIS TRIBUNAL. FOR THE SAKE OF CONVENIENCE, THE AVERMEN T MADE BY THE ASSESSEE IN HIS ONE APPLICATION IS REPRODUCED AS UNDER:- BEFORE THE HONOURABLE ITAT BENCH, AGRA IN THE MATTER OF ITA NO.362/A/2009 AMIT KUMAR JAIN V. ACIT CIRCLE-1, GWALIOR ASSESSMENT YEAR: 2005-06 RE: REQUEST ADJOURNMENT OF THE APPEAL DATE FIXED 24 TH MARCH 2011 HONOURABLE SIR, THE APPEALS OF THE APPELLANT FOR A.Y. 2005-06 ARE F IXED FOR HEARING BEFORE YOUR HONOUR ON 24 TH MARCH, 2011. SINCE ON 24 TH MARCH, 2001 OUR A.R. HAVING CASES FIXED U/S 263 BE FORE CIT RANGE GWALIOR WHICH CHARGE IS WITH CIT BHOPAL A ND IS COMING ON 24 TH MARCH, 2011, IT WILL NOT BE POSSIBLE FOR HIM TO AT TEND THE APPEALS MENTIONED ABOVE. THE NAME OF THE CASE FIXED U/S 26 3 IS J.S. ANAND 3 HUF WHICH IS GETTING TIME BARRED ON 31.03.2011. WE REGRET CAUSING INCONVENIENCE TO YOUR HONOUR. THANKING YOU WITH SINCERE REGARDS, SINCERELY YOURS SD/- (AMIT KUMAR JAIN) 3. KEEPING IN VIEW OF THE REASON MENTIONED BY THE A SSESSEE FOR SEEKING THE ADJOURNMENT, WE ARE OF THE CONSIDERED OPINION THAT THE REASON MENTIONED IN THE APPLICATION IS NOT A VALID REASON. THEREFORE, THE SAME IS NOT ACCEPTED BECAUSE THE ASSESSEE IS PREFERRING TO APPEAR BEFORE THE LOWER A UTHORITY AND NOT BEFORE THIS TRIBUNAL WHICH IS NOT APPRECIABLE BY US. THUS, THE REQUEST OF THE ASSESSEE IS REJECTED. 4. THE AFORESAID CASES WERE ADJOURNED BY THIS BENCH ON THE REQUEST AND CHOICE OF THE ASSESSEE, BUT WE FEEL THAT NEITHER THE ASSES SEE NOR HIS A.R. ARE INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. WE FOUND THAT THE ASSESSEES HAVE FILED THE PRESENT APPEALS IN THE MONTH OF SEPTEMBER, 2009 WHICH ARE T IME BARRED. TILL DATE, THE ASSESSEES HAVE NOT FILED ANY APPLICATION FOR CONDON ATION OF DELAY INSPITE OF HAVING KNOWLEDGE ABOUT THE SAME. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE AND RECTIFY THE DEFECT AS 4 POINTED OUT ABOVE. THUS, WE DISMISS THE PRESENT AP PEALS BEING DEFECTIVE WITH LIBERTY TO THE ASSESSEE, IF SO ADVISED, CAN FILE APPLICATIO N WITH RECTIFICATION OF DEFECT OF LIMITATION. 5. IN THE RESULT, ALL THE APPEALS ARE DISMISSED BEI NG DEFECTIVE. (ORDER PRONOUNCED IN THE OPEN COURT ON 24.03.2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 24 TH MARCH, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY