Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 0631 (ITAT-AGRA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 year(s) 6 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
16-05-2019
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
10-01-2013
Assessment Year
2009-2010
Appeal Filed On
01-11-2012
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. 505/AGRA/2012 ASSTT. YEAR : 2009-10 SHRI RAJEEV KARANWAL VS. INCOME-TAX OFFICER, JARI PAL KA NO. 1, RANGE II(2), GWALIOR. PHALKA BAZAR, LASHKAR, GWALIOR. (PAN: AHUPK 1211 C) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 10.01.2013 DATE OF PRONOUNCEMENT OF ORDER : 10.01.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), GWALIOR DATED 27.08.2012 FOR THE ASSESSMENT YEAR 20 09-10. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARIN G THROUGH REGISTERED POST WELL IN ADVANCE. THE REGISTERED COVER DID NOT RETURN BAC K TO THE OFFICE OF TRIBUNAL, THEREFORE, THE SAME IS DEEMED TO BE SERVED UPON THE ASSESSEE IN ORDINARY COURSE OF BUSINESS. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF APPEAL. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN ITA NO. 505/AGRA/2012 2 PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN TH E CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH CO URT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISM ISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIM ILAR VIEW IS TAKEN BY ITAT, 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 THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.01.2013. 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
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