Harshvardhan J. Vyas, Ahmedabad V. The Income tax Officer, Ward-13(3), Ahmedabad

ITA 1161/AHD/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6221 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2011
• Assessment Year: 1997-1998
• Appeal Filed On: 02-04-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 1161/ AHD/2008 (ASSESSMENT YEAR 1997-98) HARSHVARDHAN J. VYAS, 13/148, PARISHRAM APARATAMENTS OPP. BIMANAGAR, SATELLITE ROAD, AHMEDABAD VS. ITO, WARD 13(3), AHMEDABAD PAN/GIR NO. : ABEPV6043R (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI ROOP CHAND, JCIT, D.R. O R D E R PER SHRI A. K. GARODIA, AM:- THIS IS ASSESSEES APPEAL FILED AGAINST THE ORDER DATED 14.3.2006 OF CIT(A) XX, AHMEDABAD FOR THE ASSESSMENT YEAR 1997-9 8. IN THE YEAR 2011, THIS APPEAL WAS FIXED FOR HEARING FOR THE 1 ST TIME ON 06.01.2011. IN THAT DATE, LD. A.R. OF THE ASSESSEE MOVED AN ADJOURNMENT APPLI CATION AND ON HIS REQUEST, THE MATTER WAS ADJOURNED TO 15.03.2011. T HE REASON GIVEN BY THE LD. A.R. OF THE ASSESSEE SEEKING FOR ADJOURNMENT WA S THAT DUE TO NON AVOIDABLE REASONS, HE IS UNABLE TO APPEAR IN THE MA TTER, WITHOUT SPECIFYING ANY SUCH UNAVOIDABLE REASON. ON THAT DATE AGAIN I. E. ON 15.03.2011, LD. A.R. AGAIN MOVED AN ADJOURNMENT APPLICATION STATING SIMPLY THAT DUE TO I.T.A.NO.1161/AHD/2008 2 UNAVOIDABLE REASONS, HE IS NOT IN A POSITION TO APP EAR BEFORE THE TRIBUNAL. ON THAT DATE ALSO, THE MATTER WAS ADJOURNED ON HIS REQUEST AND THE NEXT HEARING WAS FIXED ON 15.06.2011. NOTICE OF HEARING WAS ALSO SENT TO THE ASSESSEE AND THE SAME WAS DULY SERVED ON THE ASSESS EE AS PER THE ACKNOWLEDGEMENT AVAILABLE ON RECORD BUT NONE APPEAR ED ON BEHALF OF THE ASSESSEE ON THIS DATE OF HEARING AND THERE IS NO RE QUEST FOR ADJOURNMENT. 2. IN VIEW OF ABOVE FACTS, IT SEEMS THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTING HIS APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED, FOR NON-PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS:- IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTH ER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478], WHEREIN THEIR L ORDSHIPS HAVE HELD THAT:- THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE I NSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER:- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P.) LTD.; 38 ITD 320 (DEL.), THE APPEAL FILED BY THE RE VENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY CO MMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREAT ED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISI ON OF RULE 19 OF THE APPELLATE RULES, 1963. I.T.A.NO.1161/AHD/2008 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE, IS DISMISSED FOR NON- PROSECUTION. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 30 TH JUNE 2011. SD/- SD/- (MUKUL KR. SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 30 TH JUNE, 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS)-XX,AHMEDABAD. 5. THE DR, AHMEDABAD 6. THE GUARD FILE 1. DATE OF DICTATION 17/6/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17/6/11 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..