Smt. Pushpaben G. Patel, Ahmedabad V. The ACIT, Circle-7, ( Now ACIT, Circle-3(3)), Ahmedabad

ITA 1544/AHD/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8588 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 29-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO.1544/AHD/2015 A.Y. 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ITA NO.1544/AHD/2015 ASSESSMENT YEAR: 2011-12 SMT. PUSHPABEN G. PATEL, VS. ASSTT. COMMISSIONER OF INCOME 8, ASHWAMEGH IV, TAX, CIRCLE 3(3), AHMEDABAD . SATELLITE ROAD, AHMEDABAD - 380 015. [PAN AFUPP 4226 Q] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. DATE OF HEARING : 09.04.2018 DATE OF PRONOUNCEMENT : 09.04.2018 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-13, AHMEDABAD DATED 20.03.2015 FOR THE ASSESSMENT YEAR 2011-12. 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE APPELLANT DESPITE NOTICE HAVING BEEN SERVED ON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT SLIP AVAILABLE 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 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. I, THEREFORE , DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. ITA NO.1544/AHD/2015 A.Y. 2011-12 PAGE 2 OF 2 3. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONO UNCED IN THE OPEN COURT ON THIS 9 TH DAY OF APRIL, 2018. SD/- RAJPAL YADAV (JUDICIAL MEMBER ) AHMEDABAD, THE 9 TH DAY OF APRIL, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER UE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD