POINEER POLLUTION CONTROL AND AIR SYSTEMS P. LTD, GWALIOR V. ITO (TDS), GWALIOR

ITA 604/AGR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3258 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 10-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBE R AND SHRI DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO. 604 & 605/AGR/2018 ASSESSMENT YEAR: 2013-14 & 2014-15 PIONEER POLLUTION CONTROL & AIR SYSTEMS PVT. LTD., GWALIOR. PAN AABCP8361P (APPELLANT) VS. INCOME - TAX OFFICER (TDS), GWALIOR. (RESPONDENT) APPELLANT BY NONE RESPONDENT BY WASEEM ARSHAD, SR. DR ORDER PER DR. MITHA LAL MEENA, A.M.: BOTH THESE APPEALS BY THE ASSESSEE ARE DIRECTED A GAINST THE CONSOLIDATED ORDER DATED 16.05.2018 OF LD. CIT(A), GWALIOR FOR T HE ASSESSMENT YEAR 2013-14 AND 2014-15 RESPECTIVELY. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE/ APPE LLANT DESPITE THE NOTICE FOR HEARING HAVING BEEN SENT THROUGH REGISTE RED POST AT THE ADDRESS GIVEN IN THE APPEAL PAPERS, WHICH HAS BEEN RECEIVED BACK UN- SERVED WITH THE POSTAL REMARK NOT FOUND. NO OTHER ADDRESS OF THE ASSESSEE HAS B EEN BROUGHT ON RECORD. NO ADJOURNMENT REQUEST HAS COME BEFORE US. THEREFORE, IT CAN BE SAFELY INFERRED THAT DATE OF HEARING 18.02.2019 DATE OF PRONOUNCEMENT 18.02.2019 ITA NOS. 604 & 605/AGR/2018 2 THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEALS . IN THE CIRCUMSTANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI P LAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED, AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 18.02.2019. SD/- SD/- (SUDHANSHU SRIVASTAVA) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18.02.2019 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA