SMT. MONIKA DEVI KHANDELWAL,MATHURA vs. I.T.O., WARD-3(4), MATHURA

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ITA 47/AGR/2016Status: DisposedITAT Agra27 September 2017AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee appeared to be not interested in prosecuting the appeal. Therefore, the appeal was liable to be dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal for Assessment Year 2007-08. When the appeal was called for hearing, neither the assessee nor their representative appeared, and no adjournment application was filed.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

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 (SMC

Before: SHRI A. D. JAIN

For Respondent: Shri Waseem Arshad, Sr.DR
Hearing: 27.09.2017Pronounced: 27.09.2017

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA

BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER

I.T.A No. 47/Agra/2016 (ASSESSMENT YEAR-2007-08)

Smt. Monika Devi Khandelwal Vs..ITO-Ward-3(4), W/o Shri Sanjeev Kumar Mathura. Khandelwal R/o Bara Bazar, Goverdhan Distt. Mathura. PAN No.ANXPD1346G (Assessee) (Revenue)

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

Date of Hearing 27.09.2017 Date of Pronouncement 27.09.2017

ORDER This is assessee’s appeal for Assessment Year 2007-08 against the order of the ld. CIT(A) dated 30.10.2015.

2.

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 the date of

hearing has been noted by the counsel of the assessee. Under these circumstances,

it appears that the assessee is not interested in prosecuting the appeal any further.

I.T.A No. 47/Agra/2016 2

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:

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), 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.

4.

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

Order pronounced in the open court on 27/09/2017.

Sd/- (A.D. JAIN) JUDICIAL MEMBER Dated 27/09/2017 *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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