New Gujarat Synthetics Limited(in Liqn.), Ahmedabad V. The Commissioner of Income Tax (Appeals)-9, Ahmedabad

ITA 1218/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6204 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA

Judgement Text

, , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER !# I.T.A. NOS.1217, 1218 & 1219/AHD/2016 ( / ASSESSMENT YEAR : 2008-09, 2009-10 & 2011-12) NEW GUJARAT SYNTHETICS LTD.(IN LIGN.), C/O. OFFICIAL LIQUIDATOR, JIVABHAI CHAMBERS, ASHRAM ROAD, AHMEDABAD 380 009 # VS. CIT(A)-9, RM. B-407, 4 TH FLOOR, PRATYAKSH KAR BHAVAN, AMBAWADI AHMEDABAD. $ # % & # PAN/GIR NO. : AABCN 7223 Q ( !$' / APPELLANT ) .. ( ($' # RESPONDENT ) !$') # APPELLANT BY : --NONE-- ($'*) / RESPONDENT BY : SHRI RAJESH MEENA, SR. D.R. + ,*-. / DATE OF HEARING 08/02/2018 /012*-. / DATE OF PRONOUNCEMENT 09/02/2018 3# O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THESE ARE THREE APPEALS BY THE ASSESSEE AGAINST T HE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-9, AHME DABAD, VIDE APPEAL NOS.CIT(A)-XI/363/WD-5(1)/13-14, CIT(A)-XI/3 64/WD-5(1)/13- 14 AND CIT(A)-XI/366/WD-5(1)/13-14 DATED 28/11/2014 FOR THE ASSESSMENT YEARS (AYS) 2008-09, 2009-10 & 2011-12. ITA NOS. 1217, 1218 & 1219/AHD/2016 NEW GUJARAT SYNTHETICS LTD. VS. CIT ASST.YEARS 2008-09, 2009-10 & 2011-12 - 2 - 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. HOWEVER, AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. FROM T HIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE IT S CASES. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE 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 LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISS ED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEP S. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN I NDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. WE, THEREFORE, DISMISS TH E APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, ALL THREE APPEALS FILED BY THE AS SESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 09/02/2018 SD/- SD/- ( ) 4 5 ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 09/02/2018 PRITI YADAV, SR.PS ITA NOS. 1217, 1218 & 1219/AHD/2016 NEW GUJARAT SYNTHETICS LTD. VS. CIT ASST.YEARS 2008-09, 2009-10 & 2011-12 - 3 - !'# $#! # COPY OF THE ORDER FORWARDED TO : 1. !$' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 67- + 8- / CONCERNED CIT 4. + 8- 4!5 / THE CIT(A)-9, AHMEDABAD. 5. 9:;-67 !.!672 ! / DR, ITAT, AHMEDABAD 6. ;<=, # GUARD FILE. % & / BY ORDER, (9-- //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 08/02/2018 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 08/02/2018 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 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