M/s. Shree Ratnesh Enterprise, Ahmedabad V. The Income Tax Officer, Ward-5(2)(4), Ahmedabad

ITA 1949/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8200 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , ,, ,L LL L- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD LOZJH LOZJH LOZJH LOZJH OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN] ] ] ] U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NOS.1727 & 1949/AHD/2016 ( / ASSESSMENT YEAR : 2011-12 & 2012-13) M/S. SHREE RATNESH ENTERPRISE, 403, ONYX BUILDING, B/H RAJHANS SOCIETY, OFF. C.G. ROAD, AHMEDABAD. / VS. INCOME TAX OFFICER, WARD 5(2)(4), AHMEDABAD. ./ ./ PAN/GIR NO. : AAMFS 7457 F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : --NONE-- / RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. / DATE OF HEARING 07/06/2018 !'# / DATE OF PRONOUNCEMENT 08/06/2018 $% / O R D E R PER BENCH: THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST TWO SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX(APPEALS)-5, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NOS. CIT(A)- 5/ITO WD/9(1)/155/2014-15 & CIT(A)-5/ITO. WD.5(2)(4 )/110/2015-16 DATED 25.04.2016 & 18.05.2016 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINA FTER REFERRED TO AS ITA NOS.1727 & 1949/AHD/20 16 M/S. SHREE RATN ESH ENTERPRISE VS. ITO ASST.YEAR 2011-12 & 2012-13 - 2 - 'THE ACT') DATED 18.03.2014 AND 18.03.2015 RELEVAN T TO ASSESSMENT YEARS (AYS) 2011-12 & 2012-13 RESPECTIVELY. 2. EARLIER THESE CASES WERE FIXED FOR HEARING ON VA RIOUS DATES RIGHT FROM 14.09.2017. HOWEVER, ON MOST OF THE OCCASIONS, CASE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. LASTLY THESE CASES WERE FIXED FOR HEARING ON 07.06.2018 AS PER THE REQUEST OF THE ASSESSEE. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING ON 07.06.2018, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. FROM THIS, IT IS REASONABL E TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBL E SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVEL Y PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR V IEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDI A LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER THE ASSESSEE IS AT LIBERTY TO FILE THE APPL ICATION FOR RECALLING THE ORDER IN FUTURE AFTER EXPLAINING THE REASONS FOR TH E NON APPEARANCE ON THE DATE OF HEARING IF HE IS SERIOUS IN PURSUING THE AP PEAL. ITA NOS.1727 & 1949/AHD/20 16 M/S. SHREE RATN ESH ENTERPRISE VS. ITO ASST.YEAR 2011-12 & 2012-13 - 3 - 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/06/2018 SD/- SD/- EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (MAHAVIR PRASAD) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 08/06/2018 PRITI YADAV, SR.PS !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-5, AHMEDABAD. 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD. 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 07/06/2018 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/06/2018 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