Rich Paints Limited, Baroda V. The Income Tax Officer,Ward-4(2), Baroda

ITA 188/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6351 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 1997-1998
• Appeal Filed On: 21-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER !# I.T.A. NOS.186 & 188/AHD/2015 ( / ASSESSMENT YEAR : 1995-96 & 1997-98) RICH PAINTS LIMITED, C/O. SMT. BHARTIBEN M.SHAH, 60 SUNDARAM NAGAR, NEAR JAKAT NAKA, VASNA ROAD, VADODARA (GUJ) # VS. ITO-4(2), AAYKAR BHAWAN, BARODA. $ # % & # PAN/GIR NO. : AAACR 8988 H ( !$' / APPELLANT ) .. ( ($' # RESPONDENT ) !$') # APPELLANT BY : --NONE-- ($'*) / RESPONDENT BY : SHRI V. K. SINGH, SR. D.R. + ,*-. / DATE OF HEARING 04/01/2018 /012*-. / DATE OF PRONOUNCEMENT 04/01/2018 3# O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THESE ARE TWO APPEALS BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-III, BA RODA, VIDE APPEAL NOS.CAB/III-070/2014-15 AND CAB/III-072/2014-15 DAT ED 28/10/2014 FOR THE ASSESSMENT YEARS (AYS) 1995-96 & 1997-98. 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 ITA NOS. 186 & 188/AH D/2015 RICH PAINTS LTD. VS. ITO ASST.YEARS 1995-96 & 1997-98 - 2 - THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. FROM T HIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE IT S CASES. 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 EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISS ED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEP S. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN I NDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. WE, THEREFORE, DISMISS TH E APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/01/2018 SD/- SD/- ( ) 4 5 ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/01/2018 PRITI YADAV, SR.PS ITA NOS. 186 & 188/AH D/2015 RICH PAINTS LTD. VS. ITO ASST.YEARS 1995-96 & 1997-98 - 3 - !'#$ %$' # COPY OF THE ORDER FORWARDED TO : 1. !$' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 67- + 8- / CONCERNED CIT 4. + 8- 4!5 / THE CIT(A)-III, BARODA. 5. 9:;-67 !.!672 ! / DR, ITAT, AHMEDABAD 6. ;<=, # GUARD FILE. & ' / BY ORDER, (9-- //TRUE COPY// (/' )* ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 04/01/2018 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 04/01/2018 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 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 DESPATCH OF THE ORDER