M/s Farrukhabad Dugdh Utpadatk, Farrukhabad V. Addl. C.I.T., Range-2, Farrukhabad

ITA 75/AGR/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7701 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-06-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 04-03-2011
• 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.75/AGR/2011 ASSESSMENT YEAR : 2002-03 M/S. FARRUKHABAD DUGDH UTPADATK VS. ADDL. COMMISSI ONER OF INCOME TAX, SAHKARI SANGH LIMITED, RANGE-2, FARRUKHABAD. GAHATIAGHAT, FARRUKHABAD. (PAN: AAAAF 0129 L) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 05.06.2012 DATE OF PRONOUNCEMENT : 05.06.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29.12.2010 PASSED BY THE LD. CIT(A), GHAZIABAD FOR ASSESSMENT YEAR 2002-03. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36. HOWE VER, AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APP LICATION FOR ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THE FACTS THAT THE ASS ESSEE IS NOT INTERESTED IN ITA NO.75/AGR/2011 A.Y. 2002-03 2 PROSECUTING ITS APPEAL. HONBLE SUPREME COURT IN T HE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH C OURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISM ISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SI MILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTEREST ED IN PROSECUTING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE AN APPROPRIATE A PPLICATION FOR RECALL OF THE ORDER AND PRIMA FACIE SHOWS THAT THE ASSESSEE IS INTEREST ED IN PROSECUTING ITS APPEAL, THE ORDER WILL BE RECALLED IN ACCORDANCE WITH LAW FOR T HE PURPOSE OF ADJUDICATION OF THE APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS DISMISSED IN LIMINI. (ORDER PRONOUNCED IN THE OPEN COURT ON 05.06.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT (APPEALS) C ONCERNED/ D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY