Smt. Soyam Tandon, Agra V. I.T.O.-1(1), Agra

ITA 527/AGR/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67406 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-08-2013
• Assessment Year: 1999-2000
• Appeal Filed On: 12-11-2012
• 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. 430/AGRA/2011 ASSTT. YEAR : 1999-2000 MURARI LAL BANSAL, VS. INCOME-TAX OFFICER, C/O BANSAL SAREE CLOTH STORE, WARD 2(1), AGRA. 20/153, RAJA KI MANDI, AGRA. (PAN: AAZPB 2159 G) ITA NO. 216 & 217/AGRA/2012 ASSTT. YEAR : 1999-2000 & 2000-01 SHANTA BALANI, VS. INCOME-TAX OFFICER, B-66, ALOK NAGAR, AGRA. WARD 2(4), AGRA. (PAN: ABTPB 4266 B). ITA NO. 218 & 219/AGRA/2012 ASSTT. YEAR : 1999-2000 & 2000-01 RAVINDRA BALANI, VS. INCOME-TAX OFFICER, B-66, ALOK NAGAR, AGRA. WARD 2(4), AGRA. (PAN: AAPPB 5000 Q). ITA NO. 220/AGRA/2012 ASSTT. YEAR : 2000-01 RAMESH CHAND BALANI, VS. INCOME-TAX OFFICER, B-66, ALOK NAGAR, AGRA. WARD 2(4), AGRA. (PAN: AAZPB 2110 P). ITA NO. 222/AGRA/2012 ASSTT. YEAR : 2000-01 POONAM SEWKANI, VS. INCOME-TAX OFFICER, A-20, ALOK NAGAR, WARD 2(3), AGRA. JAIPUR HOUSE, AGRA. (PAN: ANDPS 6969 A). 2 ITA NO. 223/AGRA/2012 ASSTT. YEAR : 2000-01 NISHNAT KUMAR SEWKANI, VS. INCOME-TAX OFFICER, A-20, ALOK NAGAR, WARD 2(3), AGRA. JAIPUR HOUSE, AGRA. (PAN: ANDPS 6970 R). ITA NO. 284/AGRA/2012 ASSTT. YEAR : 2000-01 ISHWAR DAS SEWKANI, VS. INCOME-TAX OFFICER, 5, DEEP APPARTMENT, WARD 2(4), AGRA. BEHIND RASHMI PLACE, KAMLA NAGAR, AGRA. (PAN: AHWPS 1439 E). ITA NO. 285/AGRA/2012 ASSTT. YEAR : 1999-2000 PRAVESH AGARWAL, VS. INCOME-TAX OFFICER, 53, ANAND PURAM, WARD 2(3), AGRA. SHAHGANJ, AGRA. (PAN: ABHPA 0978 R). ITA NO. 381/AGRA/2012 ASSTT. YEAR : 2000-01 SANJAY KHANDELWAL, VS. INCOME-TAX OFFICER, 8/50 BHOGIPURA, WARD 2(4), AGRA. SHAHGANJ, AGRA. (PAN: AFZPK 7297 M). ITA NO. 387/AGRA/2012 ASSTT. YEAR : 1999-2000 LATE HARI KISHAN DAS BHATIA, VS. INCOME-TAX OFFIC ER, LEGAL HEIR MAMTA BHATIA, WARD 1(2), AGRA. 88, NEHRU NAGAR, AGRA. (PAN: AAZPB 2208 C). 3 ITA NO. 507/AGRA/2012 ASSTT. YEAR : 2000-01 GOPAL PRASAD SINGHAL HUF, VS. INCOME-TAX OFFICER, THROUGH GOPAL PRASAD SINGHAL KARTA, WARD 1(1), A GRA. 38, SHAHZADI MANDI, AGRA. (PAN: AABHG 7318 C). ITA NO. 508/AGRA/2012 ASSTT. YEAR : 2000-01 RAJ KUMAR GOYAL, VS. INCOME-TAX OFFICER, 34/169, KHATI PARA, WARD 2(2), AGRA. LOHA MANDI, AGRA. (PAN: ABEPG 9609 C). ITA NO. 524 & 525/AGRA/2012 ASSTT. YEAR : 1999-2000 & 2000-01 SHRI ANIL KUMAR TANDON, VS. INCOME-TAX OFFICER, S/O SHRI SARVAN LAL, WARD 1(1), AGRA. 8/500- ALOK NIWAS, HING KI MANDI, AGRA. (PAN: AAIPT 1632 P). ITA NO. 527/AGRA/2012 ASSTT. YEAR : 1999-2000 SMT. SOYAM TANDON, VS. INCOME-TAX OFFICER, W/O SHRI ANIL KUMAR TANDON, WARD 1(1), AGRA. 8/500- ALOK NIWAS, HING KI MANDI, AGRA. (PAN: ADYPT 8716 B). 4 ITA NO. 562/AGRA/2012 ASSTT. YEAR : 1999-2000 RANVIR SINGH, VS. INCOME-TAX OFFICER, 7/192, TULSI CHABUTRA, WARD 1(3), AGRA. TAJGANJ, AGRA, (PAN: AFLPS 7476 N). (APPELLANTS) (RESPONDENT) APPELLANTS BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 01.08.2013 DATE OF PRONOUNCEMENT OF ORDER : 01.08.2013 ORDER PER BENCH.: ALL THE APPEALS BY DIFFERENT ASSESSEES ARE DIRECTE D AGAINST DIFFERENT ORDERS OF LD. CIT(A)-I, AGRA. 2. ALL THE APPEALS WERE EARLIER ADJOURNED ON THE RE QUEST OF THE COUNSEL FOR ASSESSEES. THE ASSESSEES WERE NOTIFIED OF THE DATE OF HEARING FIXED FOR TODAY, I.E., 01.08.2013 THROUGH REGISTERED POST WELL IN ADVANCE. THE REGISTERED COVERS DID NOT RETURN BACK TO THE OFFICE OF THE TRIBUNAL, THEREFOR E, DEEMED TO BE SERVED UPON THE ASSESSEES IN ORDINARY COURSE OF BUSINESS. HOWEVER, NONE APPEARED ON BEHALF OF ASSESSEES AT THE TIME OF HEARING OF APPEALS DESPITE SERVICE OF NOTICES. IT, THEREFORE, APPEARS THAT THE ASSESSEES ARE NO MORE INTERESTED I N PROSECUTING THEIR APPEALS. 5 430/AGRA/2011, 216 220/AGRA/2012 222 223, 284 285, 381/AGRA/12, 387, 507 508, 524 525/AGRA/2012 527 & 562/AGRA/2012. 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 ASSESSEES ARE NOT INTERESTED IN PROSECUTING THE APP EALS. THE APPEALS OF THE ASSESSEES ARE, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, ALL THE APPEALS OF DIFFERENT ASSE SSEES ARE DISMISSED. LET THE COPY OF THIS ORDER BE PLACED ON EACH OF THE ABOVE A PPEAL FILES. 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