Shri Rajendra Jibhai Barot, Ahmedabad V. The ITO, Ward-13(3)., Ahmedabad

ITA 1159/AHD/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3720 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-11-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 04-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NOS. 1159&1160/AHD/2016 (ASSESSMENT YEAR : 2010-11) SHRI RAJENDRA JIBHAI BAROT 6, SOMESHWAR BUNGLOW, VIBHAG-2, OPP. STAR BAZAR, SATELLITE, AHMEDABAD-380015 VS. ITO WARD-13(3), AHMEDABAD [PAN NO. ACC PB8 654 R] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI LAXMAN SINGH GURJAR, SR. D.R. DATE OF HEARING 18/11/2019 DATE OF PRONOUNCEMENT 27/11/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEALS FILED BY THE ASSESSEE ARE AGAIN ST THE SEPARATE ORDERS DATED 01.02.2016 AND 19.02.2016 PASSED BY THE COMMISSIONE R OF INCOME TAX (APPEALS)-7, AHMEDABAD ARISING OUT OF THE ORDER DATED 14.03.2014 PASSED BY THE ITO, WARD 13(3), AHMEDABAD UNDER SECTION 144 R.W.S. 147 OF THE INCOM E TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR 2 010-11. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO. 36. HOWEV ER, AT THE TIME OF HEARING NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. FROM THIS, IT IS REASONABLE TO INFER THAT T HE ASSESSEE IS NOT SERIOUS TO PURSUE HIS - 2 - ITA NOS.1159&1160/AHD/2016 SHRI RAJENDRA JIBHAI BAROT VS ITO A.Y. 2010-11 CASE. HONBLE SUPREME COURT IN THE CASE OF CIT-VS- B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKOJIRAO HOLKAR-VS-CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BE NCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, ARE INCLINE D TO DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER THE ASSESSEE IS AT LIBERTY TO APPLY FOR THE RECALL OF THE ORDER WITHIN THE PRESCRIBED TIME AFTER FURNISHI NG THE SUITABLE REASONS FOR NON- APPEARANCE. HENCE THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 27/11/2019 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 27/11/2019 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-2, VADODARA. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 18.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.11.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.1 1.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER