Shri Keshubhai Kalubhai Javiya, Surat V. The Income tax Officer,Ward-6(2), Surat

ITA 1238/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1063 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

I.T.A. NO . 1238 /AHD/201 3 A SSESSMENT Y EAR: 20 0 9 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 1238 /AHD/ 20 1 3 ASSESSMENT Y EAR : 20 0 9 - 10 KESHUBHAI KALUBHAI JAVIYA, . ...... . ... . ... APPELLANT 212, SARITA VIHAR SOCIETY - 1, BOMBAY MARKET ROA D, PUNAGAM, SURAT. [ PAN: A FOPJ 2548 D ] VS. INCOME TAX OFFICER, WARD 6 ( 2 ), SURAT. ............... . RESPONDENT APPEARANCES BY: NONE, FOR THE APPELLANT SATISH SOLANKI , FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : JU LY 26 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JU LY 26 TH , 201 6 O R D E R 1. BY WAY OF TH IS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 8 TH FEBRUARY, 2013 PASSED BY LD. CIT(A), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 144 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE DESPITE NOTICE HAVING BEEN SENT TO THE ASSESSEE BY RE GISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) O BSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HON BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE 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. NO . 1238 /AHD/201 3 A SSESSMENT Y EAR: 20 0 9 - 10 PAGE 2 OF 2 I.T.A.T., DELHI BENCH 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. I , THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION . 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF JULY , 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 26 TH DAY OF JU LY , 2016. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD