Shri Jignesh C. Brahmbhatt, V. The Income Tax Officer, Ward-1, Godhra

ITA 1966/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6083 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 30-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAMES KURIAN SR DR

Judgement Text

, CH CHCH CH IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD IZEKSN DQEKJ] IZEKSN DQEKJ] IZEKSN DQEKJ] IZEKSN DQEKJ] , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I.T.A. NO. 1966/AHD/2014 ( / ASSESSMENT YEAR : 2010-11 ) SHRI JIGNESH C. BRAHMBHATT 305, SHANTIVAN APARTMENT, NEAR ADARSH VIDYALAYA, LUNAWADA - 389230 / VS. I.T.O. WARD-1 GODHRA ./ ./ PAN/GIR NO. : AHXPB 5038 M ( !' / APPELLANT ) .. ( # ' / RESPONDENT ) !' $ / APPELLANT BY : --NONE-- # ' % $ / RESPONDENT BY : SHRI JAMES KURIAN, SR. D.R. & '( % )* / DATE OF HEARING 28/04/2017 +,-. % )* / DATE OF PRONOUNCEMENT 28/04/2017 / / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE/APPELLANT AGAINST ORDER OF LEARNED CIT(A)-V, BARODA, DATED 7 TH MAY, 2014, FOR THE ASSESSMENT YEARS (A.Y.) 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOT ICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36 WHICH HAS COME BACK UN-S ERVED WITH THE ITA NO.1966/AHD/2014 SHRI JIGNESH C. BRAHMBHATT VS. ITO ASST.YEAR 2010-11 - 2 - POSTAL REMARK LEFT RESIDENCE. NO INFORMATION REGA RDING CHANGE OF ADDRESS IS AVAILABLE ON RECORD. FROM THIS, IT IS RE ASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASES. HONB LE 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. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 28 / 0 4 /201 7 SD/- SD/- IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ ( ) ( ) (PRAMOD KUMAR) (MAHA VIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 28/04/2017 PRITI YADAV, SR. PS ITA NO.1966/AHD/2014 SHRI JIGNESH C. BRAHMBHATT VS. ITO ASST.YEAR 2010-11 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. # ' / THE RESPONDENT. 3. 234) & 5) / CONCERNED CIT 4. & 5) ( !) / THE CIT(A)-V, BARODA. 5. 678 )'34 , !* 34. , 2 / DR, ITAT, AHMEDABAD 6. 89 :( / GUARD FILE. % & / BY ORDER, # 6!) ) //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY