SHRI SANJEEV AGARWAL,AGRA vs. DCIT, AGRA

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ITA 19/AGR/2017Status: DisposedITAT Agra15 November 2017AY 2008-092 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 prosecuting the appeals. Therefore, the appeals were dismissed for non-prosecution.

What were the facts?

The assessee filed appeals against the CIT(A) order. The appeals were scheduled for hearing, but neither the assessee nor their counsel appeared. No adjournment application was filed.

What were the issues?

Whether the appeals should be dismissed for non-prosecution when the assessee fails to appear for the hearing without any valid reason.

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 MEENA

For Respondent: Shri Waseem Arshad, Sr.DR
Hearing: 14.11.2017Pronounced: 15.11.2017

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA

BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER

I.T.A Nos. 19 to 25/Agra/2017 (ASSESSMENT YEARs-2008-09 to 2014-15)

Sanjeev Agarwal Vs..DCIT-Central Circle, J-42, Jade Tower, 4th Floor, Agra. Eminent, Khandari, Agra. PAN No.ABSPA3710E (Assessee) (Revenue)

Assessee by None. Revenue by Shri Waseem Arshad, Sr.DR.

Date of Hearing 14.11.2017 Date of Pronouncement 15.11.2017

ORDER PER, A. D. JAIN, JUDICIAL MEMBER:

These appeals filed by the assessee is directed against the order of the ld. CIT(A), dated 19.10.2016 respectively. On the request of assessee’s Counsel, the appeals were fixed for today i.e., 2.

14.11.2017 but none appeared on behalf of the assessee nor any application for adjournment has been filed. Under these circumstances, in our considered opinion the assessee is not interested in prosecuting the appeals any further. As such, we

I.T.A Nos. 19 to 25/Agra/2017 2

hold that these appeals are 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

these appeals 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, all appeals filed by the assessee are dismissed.

Order pronounced in the open court on 15/11/2017.

Sd/- Sd/- (DR. MITHA LAL MEENA) (A.D. JAIN) ACCOUTANT MEMBER JUDICIAL MEMBER Dated 15/11/2017 *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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