Smt. Nirali Jigar Sanghvi, Baroda V. The Income Tax Officer, Ward-2(4), Baroda

ITA 1666/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5698 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDAN SRDR

Judgement Text

, , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , VEJTHR FLAG , BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI, AMARJIT SINGH, ACCOUNTANT MEMBER I.T.A. NO. 1666/AHD/2014 ( / ASSESSMENT YEAR : 2009-10) NIRALI JIGAR SANGHVI 104, SUNSILK APPARTMENT, PATEL DELO, B/H DINESH MILL, AKOTA, VADODARA - 390020 / VS. THE INCOME-TAX OFFICER, WARD 2(4), VADODARA. ./ ./ PAN/GIR NO. : AXYPS 4546 E ( !' / APPELLANT ) .. ( #' / RESPONDENT ) !' $ / APPELLANT BY : --NONE-- #' % $ / RESPONDENT BY : SHRI K. MADHUSUDAN, SR. DR & '( % )* / DATE OF HEARING 13/07/2017 +,-. % )* / DATE OF PRONOUNCEMENT 14/07/2017 / / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE/APPELLANT AGAINST THE ORDER OF LEARNED CIT(A)-II, BARODA, DATED 25 TH FEBRUARY, 2014, FOR THE ASSESSMENT YEAR (A.Y.) 2009-10 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO . 36. HOWEVER, AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ITA NO.1666/AHD/2014 NIRALI JIGAR SANGHVI VS. ITO ASST.YEAR 2009-10 - 2 - APPLICATION FOR ADJOURNMENT HAS BEEN FILED. FROM T HIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE IT S CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE 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 LA TE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR V IEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDI A 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 D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 14/07/2017 SD/- SD/- VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN YS[KK LNL; U;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; ( AMARJIT SINGH ) (MAHAVIR PRAS AD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 14/07/2017 PRITI YADAV, SR.PS ITA NO.1666/AHD/2014 NIRALI JIGAR SANGHVI VS. ITO ASST.YEAR 2009-10 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 012) & 3) / CONCERNED CIT 4. & 3) ( !) / THE CIT(A)-II, BARODA. 5. 678 )'12 , !* 12. , 0 / DR, ITAT, AHMEDABAD 6. 89 :( / GUARD FILE. % & / BY ORDER, #6!) ) //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION 13/07/2017 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13/07/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S . 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK . .14/07/2017 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DISPATCH OF THE ORDER