SHRI MAYANK GARG,JHANSI vs. DCIT, JHANSI

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ITA 152/AGR/2017Status: DisposedITAT Agra21 May 2018AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the assessee was not interested in pursuing the appeal further due to their non-appearance. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed, and the hearing notice was duly served.

What were the issues?

The primary issue was whether the appeal should be dismissed for non-prosecution when the assessee failed to appear for the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI A.D. JAIN & DR. MITHA LAL MEENAShri Mayank Garg,

For Respondent: Shri Waseem Arshad, SR DR
Hearing: 28/05/2018Pronounced: 28/05/2018

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER

ITA No. 152/AGR/2017 (Assessment Year 2013-14) DCIT, Circle – 2(3)(1), Shri Mayank Garg, 75, Cav Alary Road, Vs. Jhansi. Jhansi PAN AGTPA 5689 E

Appellant by: None Respondent by: Shri Waseem Arshad, SR DR

Date of hearing: 28/05/2018 Date of Pronouncement: 28/05/2018

ORDER PER:Dr. Mitha Lal Meena, AM: This appeal by the assessee is directed against the order of

the ld. CIT(A)-2, Agra, dated 30.12.2016 in relation to the Assessment Year 2013-14. 2. When the appeal was called out for hearing, none appeared

on behalf of the assessee, nor any application for adjournment has

been filed. We find that proper notice of hearing has already been sent to the assessee, which has not been returned unserved. Under

these circumstances, it appears that the assessee is not interested in prosecuting the appeal any further. As such, we hold that the

ITA No. 152/Agr/2017 2

appeal is liable to be dismissed for non prosecution. In this regard

we place reliance upon the following case laws:

1.

CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC)

3.

Respectfully following the view taken in the cases cited

(supra), we dismiss the appeal filed by the assessee for non

prosecution. The assessee may, however, get it revived by showing

sufficient cause for non-appearance.

4.

In the result, the appeal filed by the assessee is dismissed.

Sd/- Sd/- (A. D. JAIN) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated:28/05/2018 Aks Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

ITA No. 152/Agr/2017 3

Date 1. Draft dictated (DNS) 28.05.2018 PS 2. Draft placed before author 28.05.2018 PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS PS/PS 6. Kept for pronouncement on PS 7. File sent to the Bench Clerk PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.

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