Shanti Neketan Shaikshnik AVAM, Morena V. CIT., Gwalior

ITA 97/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7036 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-05-2011
• Assessment Year: misc
• Appeal Filed On: 12-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee 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.97/AGR/2010 SHANTI NIKETAN SHAIKSHNIK AVAM VS. COMMISSIONER OF INCOME TAX, SAMAJIK KALYAN SAMITI, GWALIOR. AMBAH, DISTT. MORENA (M.P.) (PAN : AABAS 8067 M). (APPELLANT) (RESPONDENT) APPELLANT BY : APPLICATION REJECTED RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER H.S. SIDHU, J.M. : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 19.02.2010 PASSED BY THE LD. CIT, GWALIOR. 2. THE AFORESAID APPEAL CAME UP BEFORE THE BENCH ON 02.05.2011. THE SECRETARY OF THE ASSESSEE SAMITI FILED AN APPLICATI ON REQUESTING FOR ADJOURNMENT ON THE GROUND THAT DUE TO UNAVOIDABLE CIRCUMSTANCES HE COULD NOT APPEAR ON 02.05.2011. WE FIND THAT THE REASON MENTIONED BY T HE ASSESSEE IN THE APPLICATION IS NOT PLAUSIBLE ONE TO ADJOURN THE MATTER. THEREF ORE, THE APPLICATION FOR ADJOURNMENT IS REJECTED. WE ALSO FIND THAT THE SEC RETARY OF THE ASSESSEE SAMITI HAVE NOT FILED ANY AUTHORIZATION FOR PROSECUTING TH E MATTER IN DISPUTE. KEEPING IN 2 VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CAS E, WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION, WITH LIBERTY TO T HE ASSESSEE TO FILE APPLICATION FOR RECALLING THIS ORDER WITH PROPER AUTHORIZATION IN F AVOUR OF THE AUTHORISED PERSON, SO THAT THE MATTER IN DISPUTE WILL BE DECIDED UNDER LA W. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 02.05.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 2 ND MAY, 2011 PBN/* 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 TRIBUNAL, AGRA TRUE COPY