Sh Suresh Kumar Pandey, Auraiya V. A.C.I.T.-2, Agra

ITA 477/AGR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0224 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-02-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 10-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 476 TO 479/AGRA/2012 ASSTT. YEAR : 2002-03 TO 2005-06 SURESH KUMAR PANDEY, VS. A.C.I. T. 2, AGRA S/O LATE SHRI BAHU RAM PANDEY, MURADGANJ, DISTT. AURIYA (U.P.) (PAN : ALJPP 4365 K) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 13.02.2013 DATE OF PRONOUNCEMENT OF ORDER : 13.02.2013 ORDER PER BENCH: ALL THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAIN ST THE ORDER OF LD. CIT(A)-I, AGRA DATED 31.03.2012 FOR ABOVE ASSESSMENT YEARS. 2. ON THE LAST DATE OF HEARING, THE ASSESSEE WAS SE RVED OF THE NOTICE OF HEARING. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. F RESH NOTICE WAS ISSUED TO THE ASSESSEE FOR 13.02.2012. HOWEVER, AGAIN ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE O F HEARING THROUGH REGISTERED POST. IT WOULD SHOW THAT THE ASSESSEE IS NO MORE INTEREST ED IN PROSECUTING THE APPEALS. ITA NO. 476 TO 479/AGRA/2012 2 HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. B HATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY TH E ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DEL HI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE A BOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA LS. THE APPEALS OF THE ASSESSEE ARE, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *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 SR. PRIVATE SECRETARY TRUE COPY