Pravosh Chand Gupta, V. A.C.I.T., Central Circle, Agra

ITSSA 7/AGR/2012

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8326 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-09-2012
• Assessment Year: misc
• Appeal Filed On: 17-05-2012
• 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. 07/AGRA/2012 BLOCK PERIOD : 01.04.90 TO 29.11.2000 PRAVOSH CHAND GUPTA, VS. A.C.I.T., CENTRAL CIRC LE, S/O LATE SH. SHYAM LAL GUPTA, AGRA. R/O 102, SUKHDEV VIHAR, NEW DELHI.(PAN: AAJPG1532E) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 27.09.2012 DATE OF PRONOUNCEMENT OF ORDER : 27.09.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A)-I, AGRA DATED 28.12.2011, CHALLENGING THE LEVY OF PENA LTY U/S. 158BFA(2) OF THE IT ACT. 2. THE ASSESSEE WAS NOTIFIED THE DATE OF HEARING TH ROUGH REGISTERED POST WELL IN ADVANCE. THE REGISTERED COVER DID NOT RETURN BACK T O THE OFFICE. THEREFORE, IT AMOUNTS TO BE THE SERVICE UPON THE ASSESSEE IN ORDI NARY COURSE OF BUSINESS. HOWEVER, NONE IS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF APPEAL. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE ITA NO. 07/AGRA/2012 2 APPEAL. HONBLE SUPREME COURT IN THE CASE OF CIT 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 27.09.2012 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