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Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI A. D. JAIN
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA
BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER
I.T.A No. 97/Agra/2016 (ASSESSMENT YEAR-2012-13)
M/s Shanti Builders & Promoters Vs..DCIT, -1 BDM SF-6, Church Road Mall, Agra. Civil Lines, Agra. PAN No.AFIFS7326Q (Assessee) (Revenue)
Assessee by None. Revenue by Shri Waseem Arshad, Sr.DR.
Date of Hearing 11.12.2017 Date of Pronouncement 11.12.2017
ORDER This appeal filed by the assessee is directed against the order of the ld.
CIT(A) dated 31.12.2015, in relation to the assessment year 2012-13.
When the appeal was called out for hearing, none appeared on behalf of the
assessee, nor any application for adjournment has been filed. I find that proper
notice of hearing has already been sent to the assessee, which has not returned
unserved. Under these circumstances, it appears that the assessee is not interested
in prosecuting the appeal any further. As such, I hold that the appeal is liable to be
dismissed for non prosecution. In this regard I place reliance upon the following
case laws:
I.T.A No. 97/Agra/2016 2
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), I 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.
Order pronounced in the open court on 11/12/2017.
Sd/- (A.D. JAIN) JUDICIAL MEMBER Dated 11/12/2017 *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR