Shri Himanshu Rasikbhai Patel, Surat V. The Income Tax Officer, Ward-8(2), Surat

ITA 1720/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1700 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 12-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAURYA SHUKLA

Judgement Text

ITA NO.1720/AHD/2013 A.Y. 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.1720/AHD/2013 ASSESSMENT YEAR: 2008-09 HIMANSHU RASIKBHAI PATEL, VS. INCOME TAX OFFICER, 29, NEW DHATRI SOCIETY, WARD -8(2), SURAT. B/H. SAIBABA PETROL PUMP, KATARGAM, SURAT 395 004. [PAN AIMPP 7491 C] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SHAURYA SHUKLA, SR. D. R. DATE OF HEARING : 05.05.2016 DATE OF PRONOUNCEMENT : 05.05.2016 O R D E R PER R.P. TOLANI, JUDICIAL MEMBER: THIS IS ASSESSEES APPEAL. 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE DESPITE NOTICE HAVING BEE N SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS 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 ITA NO.1720/AHD/2013 A.Y. 2008-09 PAGE 2 OF 2 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, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (THIS ORDER PRONOUNCED IN THE OPEN COURT TODAY ON T HE 5 TH DAY OF MAY, 2016.) SD/- SD/- N.K. BILLAIYA R.P. TOLANI (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, THE 5 TH DAY OF MAY, 2016 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FIL E BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD