Shri Ram Chandra Arora, Gwalior V. DCIT, Gwalior

ITSSA 3/AGR/2001

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7592 (ITAT-AGRA)
• Duration Of Justice: 10 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-04-2012
• Assessment Year: misc
• Appeal Filed On: 27-04-2001
• 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 IT(SS)A NO.03/AGR/2001 BLOCK PERIOD 1986-87 TO 1996-97 SHRI RAM CHAND ARORA, VS. DY. C.I.T. (INVESTIGAT ION), C/O. M/S KUKREJA SHOES, GWALIOR. JIWAJI CHOWK, LASHKAR, GRALIOR. (PAN/GIR NO.R-845) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 02.04.2012 DATE OF PRONOUNCEMENT : 02.04.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30.03.2001 PASSED BY THE LD. DCIT, INV. CIRCLE, GWALIOR FOR TH E BLOCK PERIOD 1986-87 TO 1996-97. 2. THE APPEAL HAS BEEN ON BOARD SINCE LONG. THE LA ST DATE OF HEARING OF THIS APPEAL WAS 05.03.2012. THE LD. COUNSEL FOR THE ASS ESSEE SHRI P.K. SEHGAL APPEARED ON BEHALF OF THE ASSESSEE AND POINTED OUT THAT THE ASSESSEE HAS EXPIRED AND, THEREFORE, LEGAL HEIR REQUIRED TO BE PUT ON RE CORD. THE CASE WAS ADJOURNED IT(SS)A NO.03/AGR/2001 BLOCK PERIOD: 1986-87 TO 1996-97 2 FOR 02.04.2012 I.E. TODAY. THE ASSESSEE, FILED AN APPLICATION ALONGWITH CERTIFICATE OF THE ASSESSEE TO PUT ON RECORD THE LEGAL HEIR OF THE ASSESSEE, BUT THE ASSESSEE DID NOT FURNISH REVISED FORM NO.36 AS REQUIRED UNDER RU LE 26 OF INCOME TAX (APPELLATE TRIBUNAL) AMENDMENT RULES, 2012 VIDE NOTIFICATION N O.F.71-AD(AT)/2012 DATED 07.02.2012 WHICH IS REPRODUCED AS UNDER :- AMENDMENT IN RULE 26. CONTINUATION OF PROCEEDINGS AFTER THE DEATH OR INSO LVENCY OF A PARTY TO THE APPEAL. FOR THE EXISTING RULE 26, THE FOLLOWING RULE SHALL BE SUBSTITUTED:- WHERE AN ASSESSEE WHETHER HE BE AN APPELLANT OR TH E RESPONDENT TO AN APPEAL DIES OR IS ADJUDICATED INSOLVENT OR IN TH E CASE OF A COMPANY BEING WOUND UP, THE APPEAL SHALL NOT ABATE AND MAY, IF THE ASSESSEE WAS THE APPELLANT, BE CONTINUED BY, AND IF HE WAS T HE RESPONDENT BE CONTINUED AGAINST, THE EXECUTOR, ADMINISTRATOR OR O THER LEGAL REPRESENTATIVE OF THE ASSESSEE OR BY OR AGAINST THE ASSIGNEE, RECEIVER OR LIQUIDATOR, AS THE CASE MAY BE : PROVIDED THAT: (I) THE ASSESSEE FILES A REVISED FORMNO.36 DULY FIL LED UP GIVING REVISED NAME OF THE PARTY DULY VERIFIED IN THE SAME MANNER AS REQUIRED BY RULE 47 OF INCOME TAX RULES, 1962; (II) THE REVISED FORM NO.36 SHALL SPECIFY THE APPEA L NUMBER AS ORIGINALLY ASSIGNED OR, IN THE EVENT OF NON-AVAILAB ILITY OF SUCH NUMBER ON THE DATE OF FILING THE APPEAL SHALL BE ME NTIONED IN THE COVERING LETTER TO ENABLE THE REGISTRAR TO PLAC E FRESH FORM NO.36 IN THE ORIGINAL FILE. 3. IN ADDITION TO THE ABOVE, IT IS ALSO NOTED THAT ON THE DATE OF HEARING, I.E. TODAY, NOBODY APPEARED ON BEHALF OF THE ASSESSEE NO R ANY APPLICATION FOR IT(SS)A NO.03/AGR/2001 BLOCK PERIOD: 1986-87 TO 1996-97 3 ADJOURNMENT HAS BEEN FILED BY THE ASSESSEE. IN THE LIGHT OF THESE FACTS AND CONSIDERING THE FACT THAT THE APPEAL BEING AN OLD O NE AND THE ASSESSEES NON-INTEREST IN PROSECUTING THE APPEAL, WE DISMISS THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE IS INTERESTED IN PROSECUTING ITS APPEAL, L IBERTY IS GRANTED TO THE ASSESSEE TO FILE REVISED FORM NO.36 AS WELL AS TO COMPLY WITH T HE OTHER REQUIREMENTS IN ACCORDANCE WITH LAW BY MOVING AN APPROPRIATE APPLIC ATION FOR RECALL OF THE ORDER FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS DISMISSED IN LIMINI. (ORDER PRONOUNCED IN THE OPEN COURT ON 02.04.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 2 ND APRIL, 2012 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT RESPONDENT CIT CONCERNED CIT (APPEALS) CONCERNED D.R., ITAT AGRA BENCH, AGRA GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY