M/s. Krishna Sales Corporation (Prop. Mr. Mahesh Ramavtar Mittal), Ahmedabad V. The ITO, Ward-1(2)(3)., Ahmedabad

ITA 1469/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8734 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 15-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO.1469/AHD/2017 ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR VICE PRESIDENT AND MAHAVIR PRA SAD JM] ITA NO.1469/AHD/2017 ASSESSMENT YEAR: 2013-14 KRISHNA SALES CORPORATION .. APPELLANT E-2, 2 ND FLOOR, MADHUPURA MARKET, NEAR POLICE COMMISSIONERS OFFICE, AHMEDABAD 380 004. [PAN: ADRPM 3965 G] VS. INCOME TAX OFFICER, .......... RESPONDENT WARD -1(2)(3), AHMEDABAD. APPEARANCES BY NONE FOR THE APPELLANT O.P. PATHAK FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 19.03.2019 DATE OF PRONOUNCEMENT : 29.03.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 27.03.2017 PASSED BY LD. CIT(A)-10, AHMEDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX A CT, 1961, FOR THE ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NO TICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36 WHICH HAS COME BACK UN-SERVED WITH THE POSTAL REMARK NOT CLAIMED. NO INFORMATION REGARDING CHANGE OF ADDRESS IS AVAILABL E ON RECORD. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOU S TO PURSUE ITS CASE. 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 EF FECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT, 223 ITR ITA NO.1469/AHD/2017 ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSE SSEE 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 APPEAR S THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFOR E, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUN CED IN THE OPEN COURT TODAY ON 29 TH DAY OF MARCH 2019. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, DATED THE 29 TH DAY OF MARCH, 2019 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