Shri Jayantilal Ramanlal Tailor, Surat V. The Dy.CIT.,Circle-3, Surat

ITA 1411/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0286 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-10-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1411 /AHD/201 3 ASSESSMENT YEAR: 200 8 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD C BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] I.T.A. NO . 1 4 11/AHD/201 3 ASSESSMENT YEAR : 200 8 - 09 JAYANTILAL RAMANLAL TAILOR ....... .APPELLANT 14, SHIVANGI BUNGLOW, NEAR AMBICA NIKETAN, ATHWALINES, SURAT 395 001. [ PAN: ABEPT 6213B] VS. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3, SURAT. ..... . . RESPONDENT APPEARANCES BY: NONE FOR THE A PPELLANT PRASOON KABRA FOR THE RE SPONDEN T DATE OF CONCLUDING THE HEARING : 18/10 /2016 DATE OF PRONOUNCING THE ORDER : 18 /10/2016 O R D E R PER PRAMOD KUMAR AM : THIS IS AN APPEAL FILED BY THE ASSESSEE APPELLANT AGAINST THE ORDER OF LD. CIT(A) - IV, SURAT DATED 19.03.2013 FOR THE ASSESSMENT YEAR 200 8 - 09 . 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING TODAY I.E. 18.10.2016, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. EARLIER ALSO THE CASE WAS FIXED AND WAS ADJOURNED. THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS COME BACK UN - SERVED WITH THE PO STAL REMARK LEFT . NO CHANGE OF ADDRESS HAS BEEN INTIMATED BY THE ASSESSEE TO THE REGISTRY. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS I.T.A. NO. 1411 /AHD/201 3 ASSESSMENT YEAR: 200 8 - 09 PAGE 2 OF 2 CASE. HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND AN OTHER, 118 ITR 461(SC) OBSERVED 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 NECESSA RY STEPS. SIMILAR VIEW IS TAKEN BY 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. WE , THEREFORE, DISMISS THE APPEAL FILED BY THE ASS ESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON 18 TH DAY OF OCTOBER, 2016. SD/ - SD/ - MAHAVIR PRASAD PRAMOD KUMAR (JUDI CIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 18 TH DAY OF OCTOBER , 2016 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BE NCHES, AHMEDABAD