Doaba Stud & Agrocultural Farm, Aligarh V. A.C.I.T., Circle-1, Aligarh

ITA 72/AGR/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89203 (ITAT-AGRA)
• Duration Of Justice: 3 year(s) 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-10-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 22-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NOS.72 & 73/AGRA/2012 ASSESSMENT YEARS: 2003-04 & 2004-05 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA [CORAM: PRAMOD KUMAR AM] ITA NOS.72 & 73/AGRA/2012 ASSESSMENT YEARS: 2003-04 & 2004-05 DOABA STUD & AGRICULTURAL FARM, ............ ...........APPELLANT FORT, POST OFFICE PISAWA, DISTT. ALIGARH. [PAN: AAAFD 6631 J] VS. ASSTT. COMMISSIONER OF INCOME TAX, .... ..RESPONDENT CIRCLE-1, ALIGARH. APPEARANCES BY: NONE, FOR THE APPELLANT AMIT SHUKLA, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 18 TH JUNE, 2015 DATE OF PRONOUNCING THE ORDER : 24 TH JUNE, 2015 O R D E R 1. BY WAY OF THESE APPEALS, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE SEPARATE ORDERS BOTH DATED 28 TH DECEMBER, 2011 PASSED BY LD. CIT(A), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3)/147 OF THE INCOME T AX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) , FOR THE ASSESSMENT YEARS 2003-04 & 2004-05. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NO TICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVE N IN COLUMN NO.10 OF FORM NO.36 WHICH HAS COME BACK UN-SERVED WITH THE POSTAL REMAR K THAT THE PREMISES OF THE RECIPIENT FOUND LOCKED. NO INFORMATION REGARDING C HANGE OF ADDRESS IS AVAILABLE ON RECORD. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEAN S EFFECTIVELY PURSUING IT. HONBLE I.T.A. NOS.72 & 73/AGRA/2012 ASSESSMENT YEARS: 2003-04 & 2004-05 PAGE 2 OF 2 M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSE SSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN T HE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. WE, THEREFORE, DISMISS THE APPEALS FI LED BY THE ASSESSEE FOR NON- PROSECUTION. 3. IN THE RESULT, THE APPEALS ARE DISMISSED. PRONOU NCED IN THE OPEN COURT TODAY ON 24 TH JUNE, 2015. SD/- PRAMOD KUMAR (ACCOUNTAN T MEMBER) AGRA, THE 24 TH JUNE, 2015 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA