M/s The Headway Finance &, Agra V. I.T.O.-4(4), Agra

ITA 64/AGR/2012

• Counselvise Citation: 6420314 RSA 2012
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 21-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: EPASS ROAD AGRA PAN AABCT L

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.64/AGR/2012 ASSESSMENT YEAR : 2004-05 M/S THE HEADWAY FINANCE & VS. INCOME TAX OFFICER 4(4), INVESTMENT CO. LTD., AGRA. HEADWAY HOUSE, KAUSHALPUR, BYEPASS ROAD, AGRA. (PAN: AABCT 4306 L) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 12.06.2012 DATE OF PRONOUNCEMENT : 12.06.2012 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 13.12.2011 PASSED BY THE LD. CIT(A)-II, AGRA FOR ASSESSMENT YE AR 2004-05. 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 HAS BEEN NOT ICED THAT THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) ALSO INSPITE OF PROVIDING NUMBER OF OPPORTUNITIES OF HEARING. IT APPEARS FROM THE FACTS THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTING ITA NO.64/AGR/2012 A.Y. 2004-05 2 ITS APPEAL. HONBLE SUPREME COURT IN THE CASE OF C IT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461 (SC) OBSERVED THAT PREFERRING AN 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(MP) DISMISSED THE REFER ENCE 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. I, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE AN APPROPRIATE APPLICATION FOR RECA LL OF THE ORDER AND PRIMA FACIE SHOWS THAT THE ASSESSEE IS INTERESTED IN PROSECUTIN G ITS APPEAL, THE ORDER WILL BE RECALLED IN ACCORDANCE WITH LAW FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS DISMISSED IN LIMINI. (ORDER PRONOUNCED IN THE OPEN COURT ON 12.06.2012) SD/- (A.L. GEHLOT) 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