Manish Mittal, Agra V. I.T.O., Ward-1(2), Agra

ITA 366/AGR/2011

• Counselvise Citation: 36620314 RSA 2011
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-02-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 23-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 366/AGRA/2011 ASST. YEAR : 2002-03 SHRI MANISH MITTAL, VS. INCOME-TAX OFFICER, 8/205, FREE GANJ, AGRA. WARD 1(2), AGRA. (PAN : ABVPM 0314 P) (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 27.02.2012 DATE OF PRONOUNCEMENT : 27.02.2012 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A)-I, AGRA DATED 31.03.2011 FOR THE ASSESSMENT YEAR 2002- 03 2. THE ASSESSEE IS SERVED SEVERAL TIMES OF THE NOT ICE OF HEARING. THE APPEAL WAS ADJOURNED SEVERAL TIMES ON THE REQUEST OF THE C OUNSEL OF ASSESSEE. EVERY TIME, THE LD. COUNSEL FOR THE ASSESSEE SEEKS PERMISSION T O FILE PAPER BOOK. THE RECORD REVEALS THAT NO SUCH PAPER BOOK IS FILED ON RECORD. THE NOTICE SERVED ON EARLIER OCCASION WAS ALSO NOT COMPLIED WITH AND THE ASSESSE ES BROTHER MADE THE REQUEST THAT THE ASSESSEE WOULD BE BACK TO THE TOWN NEXT WE EK. THE APPEAL WAS AGAIN TAKEN UP FOR HEARING ON 27.02.2012 AND REGISTERED COVER W AS SENT TO THE ASSESSEE THROUGH SPEED POST. DESPITE SERVICE OF NOTICE, THE ASSESSEE DID NOT RESPOND. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT MORE INTERESTED I N PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER, 118 ITR ITA NO. 366/AGRA/2011 ASST. YEAR : 2002-03 2 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EF FECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY THE ASSESS EE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DELHI BENCH I N THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, DISMISSED IN LIMINE. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2012. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 27 TH FEBRUARY, 2012 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY