Late Mahesh Chandra Verma, Auraiya V. I.T.O., Auraiya

ITA 67/AGR/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0700 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 2 month(s) 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-08-2014
• Assessment Year: misc
• Appeal Filed On: 04-03-2013
• 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. 67/AGRA/2013 ASSTT. YEAR : 2008-09 LATE MAHESH CHANDRA VERMA, VS. INCOME-TAX OFFICER , TH. L/H SMT. REKHA VERMA, AURAIYA. PURWA SUJAN, BIDHUNA, AURAIYA. (PAN: ACUPV 0107 D) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 17.06.2013 DATE OF PRONOUNCEMENT OF ORDER : 17.06.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A)-I, AGRA DATED 24.09.2012 FOR THE ASSESSMENT YEAR 2009- 09. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST WELL IN ADVANCE. HOWEVER, THE REGISTERED COVER DID NOT R ETURN BACK TO THE OFFICE OF THE TRIBUNAL, THEREFORE, DEEMED TO BE SERVED UPON THE A SSESSEE IN ORDINARY COURSE OF BUSINESS. HOWEVER, NONE APPEARED ON BEHALF OF ASSE SSEE AT THE TIME OF HEARING OF APPEAL DESPITE SERVICE OF NOTICE. IT, THEREFORE, AP PEARS THAT THE ASSESSEE IS NO MORE ITA NO. 550/AGRA/2012 2 INTERESTED IN PROSECUTING THE APPEAL. HONBLE SUPRE ME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBS ERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 48 0(MP) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECE SSARY STEPS. SIMILAR 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 INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFOR E, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. 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