Smt. Nilamben Sandipbhai Parikh, Ahmedabad V. The Addl. CIT, Range-6, Ahmedabad

ITA 1480/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1828 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH

Judgement Text

ITA NO.1 480 / AHD/201 3 ASSESSMENT Y EAR: 20 0 9 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD B BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S S GODARA JM] ITA NO.1 480 /AHD/201 3 ASSESSMENT YEAR : 20 09 - 10 NILAMBEN SANDIPBHAI PARIKH ... .APPELLANT PROP. SHAILY DYES & INTERMEDIATES, 37, VAIBH AV BUNGLOW, PART - 2, BHUYANGDEV C ROSS ROAD, GHATLODIYA, AHMEDABAD 380 061. [PAN: AFUPP 8565 N] VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE - 6, AHMEDABAD. . . . RESPONDENT APPEARANCES BY: NONE , FOR THE APPELLANT NARENDRA SINGH , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 4 TH , 201 6 DATE OF PRONOUNCING THE ORDER : APRIL 6 TH , 201 6 O R D E R PER PRAMOD KUMAR , AM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - XI, AHMEDABAD DAT ED 0 5 .0 2.2013 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 . THE NOTICE OF HEARING SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO. 10 OF FORM NO.36 HAS COME BACK UN - SERVED WITH THE POSTAL REMARK LEFT . NO INFORMATION REGARDING CHANGE OF ADDRESS IS AVAILABLE ON RECORD. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT ITA NO.1 480 / AHD/201 3 ASSESSMENT Y EAR: 20 0 9 - 10 PAGE 2 OF 2 SERIOUS TO PURSUE ITS CASE. HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 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 REFERENC E FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY 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 ASSESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 6 TH DAY OF APRIL , 2016 . SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 6 TH DAY OF APRIL , 2016 . 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