Addl.C.I.T., Range-4, Agra V. M/s Shasya Manglam Krishi Farms, Agra

MA 32/AGR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7639 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 21-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOHAIL AKHTAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI A. L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 32/AGRA/2011 (IN ITA NO. 258/AGRA/2009) ASST. YEAR : 2005-06 ADDL. C.I.T. RANGE-4, VS. M/S. SHASYA MANGALAM KR ISHI FARMS, AGRA. 79/D-4, VIBHAV APARTMENTS, NEW AGRA. (PAN: ABCFS 0087 J) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SOHAIL AKHTAR, JR. D.R. RESPONDENT BY : NONE DATE OF HEARING : 16.03.2012 DATE OF PRONOUNCEMENT : 16.03.2012 ORDER PER BHAVNESH SAINI, J.M. : THE DEPARTMENTAL APPEAL WAS DISMISSED VIDE ORDER D ATED 01.03.2011. THE TRIBUNAL REJECTED APPLICATION OF THE SR. DR FOR ADJ OURNMENT BECAUSE HE DID NOT APPEAR EVEN FOR A SINGLE DAY BEFORE THE TRIBUNAL AN D CONTINUOUSLY SEEKING ADJOURNMENTS IN EACH AND EVERY CASE. THE TRIBUNAL, THEREFORE, DISMISSED THE REQUEST OF DEPARTMENT AS WELL AS DEPARTMENTAL APPEA L FOR NON-PROSECUTION. IT WAS ALSO DIRECTED THAT IF THE DEPARTMENT IS INTERESTED TO PROSECUTE THE MATTER IN DISPUTE, THEY CAN APPROACH THIS BENCH AS PER LAW. EVEN AT TH E TIME OF HEARING OF APPEAL, THE ASSESSEE COULD NOT BE SERVED THROUGH DR. M.A. NO. 32/AGRA/2011 2 2. THE LD. DR SUBMITTED THAT EARLIER SR. DR IS NOW TRANSFERRED AND NEW DR HAS TAKEN CHARGE AND HE HAS GIVEN UNDERTAKING THAT THE DEPARTMENT WOULD PROSECUTE THE APPEAL AND ALSO SERVE THE ASSESSEE FOR THE DATE OF HEARING. CONSIDERING THE UNDERTAKING GIVEN BY THE LD. DR, THE EARLIER ORDER DATED 01.03.2011 IS RECALLED AND DEPARTMENTAL APPEAL IS RESTORED TO ITS ORIGINAL NUM BER. MA OF THE REVENUE IS ALLOWED. FIX THE DEPARTMENTAL APPEAL FOR HEARING ON MERITS FOR 30.04.2012. ISSUE NOTICE TO THE ASSESSEE FOR HEARING THROUGH DR FOR T HE PURPOSE OF SERVICE. MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED SUBJECT TO THE ABOVE DIRECTIONS. IN THE RESULT, THE MA IS ALLOWED AS DISCUSSED ABOV E. ORDER PRONOUNCED IN THE OPEN COURT ON 16.03.2012. 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 ASSISTANT REGISTRAR TRUE COPY