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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI A.D. JAIN & DR. MITHA LAL MEENAShri Mayank Garg,
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:
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)
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.
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.