Arjun Farms Pvt. Ltd., Ahmedabad V. The ACIT, Gandhinagar Circle, Gandhinagar

ITA 1930/AHD/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9976 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-11-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 11-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO . 19 30 /AHD/201 3 A SSESSMENT Y EAR: 200 6 - 07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 19 30 /AHD/ 20 1 3 ASSESSMENT Y EAR : 200 6 - 07 ARJUN FARMS PVT. LTD., .... . ...... . ... . APPELLANT M.A. JOSHI, C.A., 302, M.V. HOUSE, OPP. HAJIPUR GA RD E N, SHAHIBAUG ROAD, AHMEDABAD 04. [ PAN: A ADCA 5625 K ] VS. A.C.I.T.,, GANDHINAGAR CIRCLE, GANDHINAGAR. ... ............ . RESPONDENT APPEARANCES BY: NONE , FOR THE APPELLANT ANIL KUMAR BHARDWAJ , FOR THE RESPOND ENT D ATE OF CONCLUDING THE HEARING : 1 7 . 11 .2016 DATE OF PRONOUNCING THE ORDER : 18 .11 .2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE APPELLANT AGAINST THE ORDER OF LD. CIT(A) - GANDHINAGAR, AHMEDABAD DATED 08.05. 2013 FOR THE ASSESSMENT YEAR 200 6 - 07 . 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING, 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 SERIOUS TO PURSUE ITS CASE. HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HON BLE M.P. HI GH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE I.T.A. NO . 19 30 /AHD/201 3 A SSESSMENT Y EAR: 200 6 - 07 PAGE 2 OF 2 ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320 . CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. I , THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF NOVEMBER , 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 18 TH DAY OF NOVEMBER , 2016. PBN/* COPIES TO: (1) THE APP ELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD