Sh. Satish Thakur, Gwalior V. A.C.I.T., Range-1, Gwalior

ITA 46/AGR/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9600 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-02-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND D R . MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO . 46 /AGRA/201 5 (ASSESSMENT YEAR - 2010 - 11 ) A SSESSEE BY NONE . REVENUE BY SHRI WASEEM ARSHAD , SR. DR. ORDER PER , BENCH : THIS APP EAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT (A), DATED 1 1 . 1 2 .201 4 . 2. W HEN THE APPEAL W AS CALLED OUT FOR HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HA S BEEN FILED . W E FIND THAT PROPER NOTICE S OF HEARING HA VE ALREADY BEEN SENT TO THE ASSESSEE , WHICH HA VE NOT RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT SHRI SATISH THAKUR C - 670, ANAND NAGAR, GWALIOR. PAN NO. (ASSESSEE) V S .. ASSTT. CIT RANGE - 1, GWALIOR. (R EVENUE ) DATE OF HEARING 0 8 . 0 3 .201 7 DATE OF PRONOUNCEMENT 09 .0 3 . 201 7 I.T.A NO . 46 /AGRA/201 5 2 INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER . AS SUCH , WE HOLD THAT THE APPEAL IS LIABLE TO BE DISMISSED FOR NON PROSECU TION. IN THIS REGARD WE 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. BH ATTACHARGEE AND ANOTHER 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), WE DISMISS THE A PPEAL 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, S THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 09 /0 3 / 2017 . SD/ - SD/ - (A. D. JAIN ) ( DR. MITHA LAL MEENA ) JU DICIAL MEMBER ACCOUTANT MEMBER DATED 09 / 0 3 /201 7 * AKV * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR I.T.A NO . 46 /AGRA/201 5 3 DATE 1. DRAFT DICTATED (DNS) 0 8 .03.2017 PS 2. DRAFT PLACED BEFORE AUTHOR 08 .03.2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 09.03.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 09.03.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.