ACIT, Gwalior V. Shri Narayan Builtup India Pvt. Ltd., Gwalior

ITA 71/AGR/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7095 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-03-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 03-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APPLICATION REJECTED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.71/AGR/2009 ASST. YEAR: 2004-05 ASSTT. COMMISSIONER OF INCOME TAX, VS. SHRI NARAYAN BUILTUP INDIA PVT. LTD., CIRCLE-I, GWALIOR. 704, SILVER ESTATE, GWALIOR . (PAN : AAGCS 5810C). (APPELLANT) (RESPONDENT) APPELLANT BY : APPLICATION REJECTED RESPONDENT BY : NONE ORDER PER H.S. SIDHU, J.M. : THE REVENUE HAS FILED THE PRESENT APPEAL ON 03.03.2 009 AGAINST THE ORDER DATED 20.11.2008 PASSED BY THE LD. CIT(A), GWALIOR. 2. THE ABOVE APPEAL CAME UP FOR BEARING BEFORE THE BENCH MANY TIMES AND LASTLY FOR TODAY I.E. 30.03.2011 BY ISSUING NOTICE TO THE PARTIES. IN RESPONSE TO THE SAME, SR. D.R. I.T.A.T., AGRA, SHRI MANAS MEHROTRA HAS FI LED AN APPLICATION DATED 28.03.2011 REQUESTING FOR ADJOURNMENT. THE CONTENT S OF THE APPLICATION ARE REPRODUCED AS UNDER :- 2 F.NO.ITAT/AGRA/SR.DR/2010-11 OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX (SR. DR) INCOME TAX APPELLATE TRIBUNAL, AGRA. DATED: 28.03.2011 TO THE HONBLE MEMBERS INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA. SIR, SUB: REQUEST FOR ADJOURNMENT IN THE FOLLOWING CASES :- 1. ITA NO.126/AGR/2010 A.Y. 2004-05 IN THE CASE OF M/S KHATTAR & CO. PVT. LTD., AGRA - REGARDING 2. ITA NO.71/AGR/09 A.Y. 2004-05 IN THE CASE OF SHR I NARAYAN BUILTUP INDIA PVT. LTD., 704, SILVER ESTATE , GWALIOR REGARDING KINDLY REFER TO THE ABOVE. 2. IN THIS CONNECTION, IT IS SUBMITTED TO YOUR HONO UR THAT AT PRESENT I AM HOLDING CHARGES OF THREE RANGES SITUATED AT AGRA , JHANSI AND FIROZABAD. IN ORDER TO ATTEND TO SOME URGENT WORK I AM PRESENTLY IN FIROZABAD ON AN OFFICIAL TOUR. 3. IN VIEW OF THE ABOVE REASONS, IT IS THEREFORE PR AYED THAT THE CASE MAY KINDLY BE FIXED FOR SOME OTHER DATE PREFERABLY NEXT MONTH AND OBLIGE. YOURS TRULY, SD/- (MANAS MEHROTRA) ADDL. COMMISSIONER OF INCOME TAX (SR. DR). I.T.A.T.,AGRA 3 3. AFTER GOING THROUGH THE REASON MENTIONED BY THE SR. D.R., WE ARE NOT CONVINCED WITH THE SAME BECAUSE HE IS NOT GIVING AN Y PRIORITY TO ARGUE THE MATTER BEFORE THIS BENCH. HE IS FILING APPLICATIONS WITH THE SAME REASONS IN EACH AND EVERY CASE WHICH WERE ALLOTTED TO HIM FOR ARGUMENT BEFORE THIS BENCH. INSPITE OF THE SPECIAL MESSAGE SENT BY THIS BENCH THROUGH THE LD. C.I.T. D.R. TO SHRI MANAS MEHROTRA, HE IS NOT BOTHERING TO ARGUE THE MATTERS BEFORE THE I.T.A.T. AND REQUESTING FOR ADJOURNMENTS IN A ROUTINE MANNER ONLY ON THE GR OUND THAT HE IS HOLDING THE CHARGE OF THREE RANGES SITUATED AT AGRA, JHANSI AND FIROZABAD. THE REASON MENTIONED BY THE SR. D.R. IS NOT A PLAUSIBLE ONE AN D, THEREFORE, WE REJECT THE ADJOURNMENT REQUEST OF THE SR. D.R. BECAUSE THIS IS A DEPARTMENTAL APPEAL. WE ARE OF THE CONSIDERED OPINION THAT THE DEPARTMENT IS NO T INTERESTED TO PROSECUTE THE MATTER IN DISPUTE AND, THEREFORE, WE DISMISS THE PR ESENT APPEAL FOR WANT OF PROSECUTION. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS D ISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 4 TH APRIL, 2011 PBN/* 4 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY