DARYAPUR SHETKARI SAHAKARI GINNING AND PRESSING FACTORY Vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMBAPETH

JUDGEMENT

(1.) Admit.

(2.) These three appeals assail common judgment and order passed by the Income Tax Appellate Tribunal, Nagpur in ITA Nos. 96/Nag/2010, 97/Nag/2010 and 98/Nag/2010 on similar grounds.

(3.) By filing appeals before the Commissioner of Income Tax, Nagpur, the appellant challenged the assessment orders for the assessment year 2002-03, 2003-04 and 2004-05 passed by the assessing officer by assessing income of assessee under Sec. 144 r/w Sec. 147 of the Income Tax Act (for short the Act). Since the appeals were dismissed, the appellant approached the Income Tax Appellate Tribunal (for short ITAT) by filing further appeals. By the impugned order dtd. 1/2/2013, ITAT dismissed all three appeals by common order on the ground that none appeared on behalf of the assessee which means that assessee is not interested in prosecuting these appeals. This order is questioned in the present appeals.