Shabbir Ahmad, Ballia V. ITO, Ballia

ITA 38/ALLD/2012

• Counselvise Citation: 3820714 RSA 2012
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 21-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NOS.37 & 38/ALLD/2012 ASSESSMENT YEARS: 2008-09 & 2007-08 RESPECTIVELY SHRI SHABBIR AHMAD, VS. INCOME TAX OFFICER, PROP. GULSHAN TEXTILES, BALLIA. BISHUNIPUR, BALLIA. (PAN: AFSPA 7974 G) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI Y.P. SRIVASTAVA, D.R. DATE OF HEARING : 02.11.2012 DATE OF PRONOUNCEMENT : 02.11.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST TWO DIFFERENT ORDERS, BOTH DATED 29.08.2011, PASSED BY THE LD. CIT(A), VARANAS I FOR THE ASSESSMENT YEARS 2008-09 & 2007-08 RESPECTIVELY. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36. HOWEV ER, AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APP LICATION FOR ADJOURNMENT HAS BEEN FILED. FROM THIS IT IS REASONABLE TO INFER TH AT THE ASSESSEE IS NOT SERIOUS TO ITA NOS.37 & 38/ALLD/2012 A.YS. 2008-09 & 2007-08 2 PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRI NG AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISS ED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMIL AR VIEW IS TAKEN BY I.T.A.T., 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 ITS APPEALS. WE, THEREFORE, DISMISS THE APPEALS FILED BY THE ASSESSE E FOR NON-PROSECUTION. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 02.11.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, ALLAHABAD BENCH, ALLAHABAD 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, ALLAHABAD TRUE COPY