Manish Mittal, Agra v. I.T.O., Ward-1(2), Agra

ITA 366/AGR/2011 | 2002-2003
Pronouncement Date: 27-02-2012 | Result: Dismissed

Appeal Details

RSA Number 36620314 RSA 2011
Assessee PAN ABVPM0314P
Bench Agra
Appeal Number ITA 366/AGR/2011
Duration Of Justice 5 month(s) 3 day(s)
Appellant Manish Mittal, Agra
Respondent I.T.O., Ward-1(2), Agra
Appeal Type Income Tax Appeal
Pronouncement Date 27-02-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 27-02-2012
Date Of Final Hearing 16-02-2012
Next Hearing Date 16-02-2012
Assessment Year 2002-2003
Appeal Filed On 23-09-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH AGRA BEFORE : SHRI BHAVNESH SAINI JUDICIAL MEMBER ITA NO. 366/AGRA/2011 ASST. YEAR : 2002-03 SHRI MANISH MITTAL VS. INCOME-TAX OFFICER 8/205 FREE GANJ AGRA. WARD 1(2) AGRA. (PAN : ABVPM 0314 P) (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI A.K. SHARMA JR. D.R. DATE OF HEARING : 27.02.2012 DATE OF PRONOUNCEMENT : 27.02.2012 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A)-I AGRA DATED 31.03.2011 FOR THE ASSESSMENT YEAR 2002- 03 2. THE ASSESSEE IS SERVED SEVERAL TIMES OF THE NOT ICE OF HEARING. THE APPEAL WAS ADJOURNED SEVERAL TIMES ON THE REQUEST OF THE C OUNSEL OF ASSESSEE. EVERY TIME THE LD. COUNSEL FOR THE ASSESSEE SEEKS PERMISSION T O FILE PAPER BOOK. THE RECORD REVEALS THAT NO SUCH PAPER BOOK IS FILED ON RECORD. THE NOTICE SERVED ON EARLIER OCCASION WAS ALSO NOT COMPLIED WITH AND THE ASSESSE ES BROTHER MADE THE REQUEST THAT THE ASSESSEE WOULD BE BACK TO THE TOWN NEXT WE EK. THE APPEAL WAS AGAIN TAKEN UP FOR HEARING ON 27.02.2012 AND REGISTERED COVER W AS SENT TO THE ASSESSEE THROUGH SPEED POST. DESPITE SERVICE OF NOTICE THE ASSESSEE DID NOT RESPOND. IT THEREFORE APPEARS THAT THE ASSESSEE IS NOT MORE INTERESTED I N PROSECUTING THE APPEAL. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER 118 ITR ITA NO. 366/AGRA/2011 ASST. YEAR : 2002-03 2 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EF FECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT 223 ITR 480(MP) DISMISSED THE REFERENCE FILED BY THE ASSESS EE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT DELHI BENCH I N THE CASE OF MULTIPLAN INDIA LTD. 38 ITD 320. CONSIDERING THE ABOVE IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS THEREFORE DISMISSED IN LIMINE. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2012. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 27 TH FEBRUARY 2012 *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