M/s Ganga Prasad Sharma HUF, Gwalior V. I.T.O., Ward - 3(2), Gwalior

MA 9/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7942 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 06-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUHAIL AKHTAR
• Assessee Lawyers: RAVI AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 09/AGRA/2012 (IN ITA NO. 354/AGRA/2009) ASSTT. YEAR : 2003-04 M/S. GANGA PRASAD SHARMA, HUF, VS. INCOME-TAX OFFI CER, MAHALGAON, KAROLI MATA MANDIR, WARD 3(2), GWALIOR . GWALIOR.(PAN : AACHN 4745 B) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAVI AGARWAL, ADVOCATE RESPONDENT BY : SHRI SUHAIL AKHTAR, JR. D.R. DATE OF HEARING : 18.05.2012 DATE OF PRONOUNCEMENT OF ORDER : 18.05.2012 ORDER PER BENCH : THIS MISCELLANEOUS APPLICATION ON BEHALF OF THE A SSESSEE HAS BEEN FILED AGAINST THE ORDER OF THE TRIBUNAL DATED 05.08.2011. THE PRESENT MISC. APPLICATION IS SIGNED BY SHRI K.C. AGARWAL, ADVOCATE ON BEHALF OF THE ASSESSEE, WHICH IS NOT PERMISSIBLE UNDER LAW. THIS FACT HAS ALSO BEEN CONF IRMED BY SHRI RAVI AGARWAL, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE THAT T HE M,A. HAS BEEN SIGNED BY SHRI K.C. AGARWAL, ADVOCATE. IT IS AN APPLICATION U /S. 254(2) OF THE IT ACT, WHICH CAN BE FILED AND SIGNED BY THE ASSESSEE OR THE ASSE SSING OFFICER, AS THE CASE MAY BE. FURTHER, THE NOTICE SENT TO THE ASSESSEE THROUG H REGISTERED POST RETURNED UN- M.A. NO. 09/AGRA/2012 2 SERVED WITH THE REMARKS THAT THE ADDRESSEE HAS ALRE ADY EXPIRED. SHRI RAVI AGARWAL, ADVOCATE ALSO STATED THAT THE ASSESSEE HAS EXPIRED AND SOUGHT ADJOURNMENT IN THE MATTER, WHICH IS NOT PERMISSIBLE BECAUSE THE COUNSE L CANNOT APPEAR IN THE COURT ON BEHALF OF THE PERSON, WHO IS NOT ALIVE. NO AUTHORIT Y TO APPEAR IN THIS M.A. FOR ASSESSEE HAS BEEN FILED ON RECORD. CONSIDERING THES E FACTS, PRESENT MISCELLANEOUS APPLICATION IS DISMISSED BEING NOT MAINTAINABLE. HO WEVER, THE LEGAL HEIR OF THE ASSESSEE SHALL BE AT LIBERTY TO MOVE PROPER APPLICA TION AS PER LAW. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED AS NON-MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 18.05.2012. 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