M/s ASDS Enterprises Ltd., Aligarh V. Asstt. C.I.T. Circle-1, Aligarh

ITA 76/AGR/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7700 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 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: 26-08-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 07-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K JAIN

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. 76/AGRA/2011 ASSTT. YEAR :2003-04 ASDS ENTERPRISES LIMITED, VS. A.C.I.T., CIRCLE-1 , UDAI SINGH JAIN ROAD, ALIGARH. ALIGARH.(PAN:AADCA 6573G). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI R.K. JAIN, JR. D.R. DATE OF HEARING : 05.06.12 DATE OF PRONOUNCEMENT OF ORDER : 05.06.12 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), GHAZIABAD DATED 22.12.2010 FOR THE ASSESSMENT YEAR 2003-04. 2. NOTICE FOR HEARING WAS SENT THROUGH REGISTERED P OST AT THE ADDRESS GIVEN BY ASSESSEE IN COLUMN NO. 10 OF FORM NO.36. THE REGIST ERED COVER HAS RETURNED BACK TO THE OFFICE WITH THE POSTAL REMARKS, THE PREMISE S OF RECIPIENT IS FOUND LOCKED EVEN ON REPEATED EFFORTS. NO OTHER ADDRESS IS GIVE N BY ASSESSEE ON RECORD. NONE IS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNME NT APPLICATION HAS COME ON RECORD. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING ITA NO. 76/AGRA/2011 2 THE APPEAL. HONBLE SUPREME COURT IN THE CASE OF CI T VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING A N APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFER ENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAK EN BY ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERI NG THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.06.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY