Uday Pratap Sharma, Gwalior V. I.T.O.-3(1), Gwalior

ITA 67/AGR/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0792 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 2 month(s) 21 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 25-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND D R . MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO S . 67 & 68 /AGRA/201 5 (ASSESSMENT YEAR S - 2004 - 05 TO 2005 - 06 ) UDAY PRATAP SHARMA A - 46 GOVINDPURI THATIPUR, GWALIOR. PAN NO. ASXPS1935P (ASSESSEE) V S .. INCOME TAX OFFICER, 3 ( 1 ), GWALIOR . (R EVENUE ) A SSESSEE BY NONE . REVENUE BY SHRI WASEEM ARSHAD , SR. DR. ORDER PER , BENCH : BOTH APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) DATED 05 .02.2015, IN RELATION TO THE ASSESSMENT YEAR S 20 04 - 05 TO 2005 - 06 , RESPECTIVELY . 2. W HEN THE APPEAL S W ERE CALLED OUT FOR HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT HA S BEEN FILED . W E FIND THAT PROPER NOTICE S OF HEARING HA VE ALREADY BEEN SENT TO THE ASSESSEE , WHICH HA VE NOT DATE OF HEARING 12 . 0 1 .201 7 DATE OF PRONOUNCEMENT 13 .0 1 . 201 7 I.T.A NO S . 67 & 68 /AGRA/201 5 2 RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES, IT APP EARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL S ANY FURTHER . AS SUCH , WE HOLD THAT THE APPEAL S ARE LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD WE PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 (P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), WE DISMISS BOTH THE A PPEAL S FILED BY THE ASSESSEE FOR NON PROSECUTION. THE ASSESSEE MAY , HOWEVER, GET IT REVIVED BY SHOWING SUFFICIENT CAUSE FOR NON - APPEARANCE. 4. IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 13 /0 1 / 2017 . SD/ - SD/ - ( D R . MITHA LAL MEENA) (A. D. JAIN) ACCOUTANT MEMBER JU DICIAL MEMBER DATED 13 / 0 1 /201 7 * AKV * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR