Shreeji Motors(Guj.)Pvt.Ltd., Baroda V. The ACIT.,Circle-4, Baroda

ITA 1511/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94267 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 09-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SINGH

Judgement Text

ITA NO .1 511 /AHD/ 20 12 ASSESSMENT YEAR: 200 8 - 09 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH , AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM ] ITA NO. 1 511 / AHD / 2 012 ASSESSMENT YEAR: 200 8 - 09 SHREEJI MOTORS (GUJ) PVT. LTD., .......... .. . APPELLANT AKSHAR WADI, VILL: VEGA, T A: DABHOI. [PAN: A AJCS 2958 M ] VS. ASSTT. COMMISSIONER OF INCOME TAX , .... ........ .... .. .. .... RESPONDENT CIRCLE 4, VADODARA. APPEARANCES BY: NONE , FOR THE APPELLANT D .V. SINGH , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : A UGUST 1 2 TH , 201 5 DATE OF PRONOUNCING THE ORDER : AUGUST 14 TH , 2015 O R D E R PER PRAMOD KUMAR AM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - I II , BARODA DATED 04.04.2012 FOR THE A.Y. 200 8 - 09 . 2. IT IS NOTICED THAT WHEN TH E MATTER CAME UP FOR HEARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE . THE NOTICE FOR HEARING SENT TO THE ASSESSEE HAS BEEN RETURNED UN - SERVED . NO CHANGE OF ADDRESS HAS BEEN INTIMATED BY THE ASSESSEE TO THE REGISTRY. FROM THIS, IT IS ITA NO .1 511 /AHD/ 20 12 ASSESSMENT YEAR: 200 8 - 09 PAGE 2 OF 3 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) 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 NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING T HE 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. (ORDER PRONOUNCED IN THE O PEN COURT ON 14 TH AUGUST, 2015 ) SD/ - SD/ - KUL BHAR A T PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 14 TH DAY OF AUGUST, 201 5 COPIES TO: (1) THE APPELL ANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD