M/s Waris Glass Works, Firozabad V. A.C.I.T.( CC), Agra

ITSSA 7/AGR/2011

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0080 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-04-2014
• Assessment Year: misc
• Appeal Filed On: 03-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER IT(SS)A NO.07/AGRA/2011 BLOCK PERIOD: 01.04.1990 TO 29.11.2000 WARIS GLASS WORKS, VS. A.C.I.T (CC), AGRA, C/O. SHRI ARVIND KUMAR JAIN, (ERSTWHILE PARTNER), 18, CHOWKI GATE, FIROZABAD. (PAN AAAFW 4854 C) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ANIRUDH KUMAR, CIT (D.R.) DATE OF HEARING : 30.04.2014 DATE OF PRONOUNCEMENT : 30.04.2014 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 11.03.2011 PASSED BY THE LEARNED CIT(A)-I, AGRA FOR BLOCK PERI OD 01.04.1990 TO 29.11.2000. 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. HOWEV ER, AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APP LICATION FOR ADJOURNMENT HAS BEEN FILED. FROM THIS, IT IS REASONABLE TO INFER T HAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE IT(SS)A NO.07/AGRA/2011 BLOCK PERIOD: 01.04.1990 TO 29.11.2000 2 AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRI NG AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISS ED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMIL AR 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. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2014) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 30 TH APRIL, 2014 PBN/* COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY