Amrul Lokmnali Shaikh, Ahmedabad V. The Income Tax Officer,Ward-7(1), Ahmedabad

ITA 1948/AHD/2015

• Counselvise Citation: 194820514 RSA 2015
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 02-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK KUMAR

Judgement Text

ITA NO . 1948 /AHD/ 20 1 5 ASSESSMENT YEAR: 2 0 07 - 08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH , SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM ] ITA NO. 1948 / AHD / 2 0 1 5 ASSESSMENT YEAR: 20 07 - 08 AMRUL LOKMNALI SHAIKH, ....... .. . ..... APPELLANT KHUSHBOOTOLA ENTERPRISE, A - 7, ALFESAL PARK, B/H. ZALAK APARTMENT, JUHAPURA, VEJALPUR, AHMEDABAD. [PAN BIRPS 1178 R ] VS. INCOME TAX OFFICER, .... .................. .... .. RESPONDENT WARD 7(1), AHMEDABAD. APPEARANCES BY: NONE FOR THE APPELLANT ALOK KUMAR FOR THE RESPONDENT DATE OF CONCLUDIN G THE HEARING : SEPTEMBER 14 TH , 201 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 14 TH , 2015 O R D E R 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - 3 , AHMEDABAD DATED 17 TH MARCH, 2015 FOR THE A.Y. 200 7 - 08 . 2. IT IS NOTICED T HAT WHEN THE MATTER CAME UP FOR HEARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE 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 S ERIOUS TO PURSUE ITS CASE. HON BLE SUPREME COURT IN THE CASE OF CIT VS. ITA NO . 1948 /AHD/ 20 1 5 ASSESSMENT YEAR: 2 0 07 - 08 PAGE 2 OF 2 B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HON BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOL KAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE 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 ASSESS EE 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. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF SEPTEMBER, 2015. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD , THE 14 TH DAY OF SEPTEMBER , 201 5 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT( A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD