IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD , BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI N. K. BILLAIYA , ACCOUNTANT MEMBER. ITA. NOS.1736 & 1737/AHD/2012 (ASSESSMENT YEARS:2008-09 & 2009-10) M/S. PATEL BEVERAGES PVT. LTD. 505/2-3-4 GIDC, MAKARPURA INDUSTRIAL ESTATE, BARODA - 390010 APPELLANT VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, AYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA RESPONDENT PAN: AADCP6641C /BY APPELLANT : NONE /BY RESPONDENT :SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 19.07.2016 /DATE OF PRONOUNCEMENT : 22.07.2016 ORDER PER BENCH BOTH APPEALS HAVE BEEN FILED BY ASSESSEE AGAINST TH E ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS)-III, BARODA , DATED 23.05.2012 FOR A.Y. 2008-09 & 30.05.2012 FOR A.Y. 2 009-10. ITA NOS.1736 & 1737/AHD/12 A.YS. 08-09 & 09-10 [M/S. PATEL BEVERAGES PVT. LTD. VS. ACIT] PAGE 2 2. O N THE DATE OF HEARING I.E. 19.07.2016 NONE APPEARED ON BEHALF OF ASSESSEE NOR FILED ANY ADJOURNMENT PETITI ON. THIS SHOWS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTIN G THESE APPEALS. 2.1 IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS, AND ACCORD INGLY, FOLLOWING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320), WE DISMISS THESE APPEALS FILED BY ASSESSEE FO R WANT OF PROSECUTION. THE ASSESSEE SHALL HOWEVER BE AT LIBE RTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THESE ORDERS , IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. AS A RESULT, BOTH APPEALS FILED BY ASSESSEE ARE DISMISSED FOR NON PROSECUTION. PRONOUNCED IN THE OPEN COURT ON THIS THE 22 ND DAY OF JULY, 2016. SD/- SD/- (N. K. BILLAIYA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD: DATED 22/07/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE $ %&%'( ) / CONCERNED CIT 4 )- / CIT (A) ,-./00'(1 '( 123& / DR, ITAT, AHMEDABAD 4/5678 / GUARD FILE. BY ORDER / 1 / 2% '( 123&