Dr. Om Prakash Gupta Educational and, Farrukhabad V. C.I.T., Aligarh

ITA 50/AGR/2012

• Counselvise Citation: 5020314 RSA 2012
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2012
• Assessment Year: 2011-2012
• Appeal Filed On: 14-02-2012
• 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.50/AGR/2012 ASSESSMENT YEAR : 2011-12 DR. OM PRAKASH GUPTA EDUCATIONAL VS. COMMISSIONER OF INCOME TAX, & SOCIAL WELFARE TRUST, ALIGARH. 5/1A, MAHAVIRGANJ, FARRUKHABAD. (PAN: AABTD 4887 B) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 18.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 18.07.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30.08.2011 PASSED BY THE LD. CIT, ALIGARH. 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. ON PERUSAL OF RECORDS, IT IS FOUND THA T THE APPEAL IS TIME BARRED BY 98 ITA NO.50/AGR/2012 A.Y. 2011-12 2 DAYS. FROM THIS IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING A N APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REF ERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TA KEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONS IDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTIO N. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 18.07.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT (APPEALS) C ONCERNED/ D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY