Shri Raj Kumar Arora, Gwalior V. DCIT( Investigation), Gwalior

ITSSA 4/AGR/2001

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7591 (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.04/AGR/2001 BLOCK PERIOD 1986-87 TO 1997-98 SHRI RAJ KUMAR ARORA, VS. DY. C.I.T. (INVESTIGAT ION), M/S KUKREJA SHOES, GWALIOR. JIWAJI CHOWK, LASHKAR, GRALIOR. (PAN/GIR NO.R-846) (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 1997-98. 2. THE APPEAL HAS BEEN ON BOARD SINCE 2005 BUT WAS ADJOURNED FOR ONE OR OTHER REASONS INCLUDING THE ADJOURNMENTS SOUGHT BY THE AS SESSEE. THE LAST DATE OF HEARING OF THIS APPEAL WAS 05.03.2012. ON THAT DAT E, THE LD. COUNSEL FOR THE ASSESSEE SHRI P.K. SEHGAL APPEARED ON BEHALF OF THE ASSESSEE. THE APPEAL WAS IT(SS)A NO.04/AGR/2001 BLOCK PERIOD: 1986-87 TO 1997-98 2 ADJOURNED FOR 02.04.2012 I.E. TODAY. EVEN TODAY AL SO NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HA S BEEN FILED. ON PERUSAL OF RECORDS IT APPEARS THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING ITS APPEAL. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. B HATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY TH E ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR 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 INTERESTED IN PROSECUTING ITS APPEA L. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE AN APPROPRIATE APPLICATION FOR RECA LL OF THE ORDER AND PRIMA FACIE SHOWS THAT THE ASSESSEE IS INTERESTED IN PROSECUTIN G ITS APPEAL, THE ORDER WILL BE RECALLED IN ACCORDANCE WITH LAW FOR THE 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 02.04.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 2 ND APRIL, 2012 PBN/* IT(SS)A NO.04/AGR/2001 BLOCK PERIOD: 1986-87 TO 1997-98 3 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