order : 21.03.2013 Per Bhavnesh Saini, J.M.: This appeal by the assessee is directed against the order of the ld. CIT(A)-I, Agra dated 14.01.2011 for the assessment year 2005-06.
2. The assessee was notified of the date of hearing through registered post well in advance. However, the registered cover did not return back to the office of the Tribunal, therefore, deemed to be served upon the assessee in ordinary course of business. None appeared at the time of hearing of appeal despite service of notice. It, therefore, appears that the assessee is no more interested in prosecuting the appeal. Honble Supreme Court in the case of CIT vs. B.N. Bhattachargee and ITA No. 568/Agra/2012 2 Another, 118 ITR 461(SC) observed that preferring an 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 reference filed by the assessee for not taking necessary steps. Similar view is taken by ITAT, Delhi Bench in 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.
3. In the result, the appeal is dismissed. Order pronounced in the open court. 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
Tota Ram, Agra v. A.c.i.t.-1, Agra
Tota Ram, Agra v. A.c.i.t.-1, Agra
(Income Tax Appellate Tribunal, Agra)
Income Tax Appeal No. 126/Agr/2011 | 21-03-2013
Advocate List
Bench
- SHRI BHAVNESH SAINI, JUDICIAL MEMBER
- SHRI A.L. GEHLOT, ACCOUNTANT MEMBER
Eq Citations
- LQ/ITAT/2013/2734
Head Note
ITAT — Rules and Procedure — Dismissal of appeal for default — Assessee not interested in prosecuting the appeal — ld. CIT(A)-I, Agra dismissed the appeal filed by the assessee in limine. — Appeal to the ITAT was also dismissed in limine as the assessee did not appear despite service of notice — No reason or justification was furnished for non-appearance on the date of hearing of appeal — Order was passed pronouncing the order in the open court — Matter was placed before the Court once again after some time for grant of another opportunity, before dismissal — Notice again served on the assessee and none appeared — Held, assessee is not interested in prosecuting the appeal — Appeal to the ITAT was rightly dismissed in limine.
