AGRICUULTURE PRODUCE MARKET COMMMITTEE, KATOL V. ITO WARD-7(1), Nagpur

ITA 73/NAG/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1801 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 21-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Section: 148

Judgement Text

1 ITA NO. 73/NAG/2013 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NO. 73/NAG/2013 ASSESSMENT YEAR : 2003 - 04 AGRICULTURE PRODUCE MARKET COMMITTEE, THE INCOME - TAX OFFICER, MAIN ROAD, KATOL - 441302. V/S. WARD - 7(1), NAGPUR. PAN AAAAA 3391B APPELLANT. RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI NARENDRA KANE. DATE OF HEARING : 08 - 07 - 2015 DATE OF PRONOUNCEMENT : 14 TH AUGUST, 2015 O R D E R PER MUKUL K. SHRAWAT, J.M. . THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FROM THE ORDER OF LEARNED CIT(APPEALS) - 19, MUMBAI (CAMP OFFICE NAGPUR) DATED 13 - 12 - 2012. THE GROUNDS RAISED ARE REPRODUCED BELOW: 1. THE NOTICE ISSUED U/S 148 IS ILLEGAL AND WITHOUT JURISDICTION AND THEREFORE THE ORDER PASSED BY A.O. IS VOID. 2. THE LEARNED CIT(A) ERRED IN HOLDING THAT THE ASSESSEE IS NOT ENTITLED TO THE EXEMPTION U/S 10(20). 3. THE LEARNED CIT(A) ERRED IN CON FIRMING THE ORDER OF A.O. 2 ITA NO. 73/NAG/2013 2. AT THE OUTSET IT IS WORTH TO MENTION THAT IN THE PAST SUCH AS ON 21 - 04 - 2015 NO ONE HAS APPEARED, THEREFORE, A NOTICE WAS ISSUED FIXING THE DATE OF HEARING ON 19 - 05 - 2015. ON THAT DAY A LETTER OF ADJOURNMENT WAS FILED BEFORE US ON BEHALF OF THIS APPELLANT. CONSIDERING THE REASONS GIVEN IN THE SAID ADJOURNMENT APPLICATION, THE CASE WAS ADJOURNED TO 8 TH JULY, 2015. EVEN ON THE SAID DATE OF HEARING NO ONE WAS PRESENT. IT APPEARS THAT THE APPELLANT IS NOT SERIOUS TO CONTEST THIS APPE AL. HENCE. FOLLOWING THE DECISION IN THE CASE OF COMMISSIONER OF INCOME - TAX V/S. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL), THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON - COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF AUGUST, 2015. SD/ - SD/ - SHAMIM YAHYA) (MUKUL K. SHRAW AT) ACCOUNTANT MEMBER. JUDICIAL MEMBER NAGPUR, DATED: 14 TH AUGUST, 2015. 3 ITA NO. 73/NAG/2013 COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. TRUE COPY. BY ORDER WAKODE ASSISTANT REGISTRAR, ITAT, NAGPUR