Shri Manish K.Patel, Baroda V. The ACIT.,Cent.Circle-1, Baroda

ITA 2092/AHD/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50845 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-11-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 01-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI G. C. GUPTA , HONBLE VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 2092/ AHD/2009 (ASSESSMENT YEAR 2002-03) SHRI MANISH K PATEL, 51, FRIENDS COOP. SOCIETY, ALKAPURI, BARODA VS. ACIT, CC-1, BARODA PAN/GIR NO. : ADFPP0276P (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI RAKESH AGRAWAL, SR. DR DATE OF HEARING: 01.11.2011 DATE OF PRONOUNCEMENT: 01.11.2011 O R D E R PER SHRI A. K. GARODIA, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A) IV, AHMEDABAD DATED 13.01.2009 FOR THE ASSES SMENT YEAR 2002- 03. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDE R: 1) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LD. CIT(A) ERRED IN PARTLY CONFIRMING THE ADDITION MADE BY THE A.O. ON THE ALLEGED GROUND OF INADEQUATE WITHDRAWAL S FOR HOUSEHOLD EXPENSES. 2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS.15,56 ,532/- MADE BY THE A.O. ON THE GROUND OF ALLEGED UNEXPLAIN ED EXPENDITURE. 2. THIS APPEAL WAS FIXED FOR HEARING FOR THE FIRST TIME ON 26.05.2011 AND ON THAT DATE, THERE WAS A REQUEST OF THE LD. A. R. THAT SINCE HE IS OUT OF TOWN ON THAT DATE, HARING MAY BE ADJOURNED. ON HIS REQUEST, HEARING WAS I.T.A.NO.2092 /AHD/2009 2 ADJOURNED TO 18.08.2011 AND ON THAT DATE, THE BENCH DID NOT FUNCTION AND THE HEARING WAS ADJOURNED TO 01.11.2011. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD, WHICH HAS BEEN DULY SERVED ON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT AVAILABLE ON RECORD. IN SPITE OF THIS, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THIS DATE OF HEARING A ND THERE IS NO REQUEST FOR ADJOURNMENT. UNDER THESE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING HIS APPEAL A ND HENCE, THE SAME IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS:- IN THE CASE OF CIT VS B.N. BHATTACHARGEE AND ANOTHE R, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN TH EIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FIL ING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS C WT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT T HE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER:- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENC E, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. IN THE CASE OF CIT VS MULTIPLAN INDIA LIMITED; 38 ITD 320 (DEL), THE APPEAL WAS FILED BY THE REVENUE BEFORE THE TRIB UNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING, NOB ODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJ OURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATIO N AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TR IBUNAL ON THE I.T.A.NO.2092 /AHD/2009 3 BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST NOV., 2011. SD./- SD./- (G. C. GUPTA) (A. K. GARODIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED : 01 ST NOV., 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 1/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1/11 .OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 01/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 01/11/2011 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 11/11/2011 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14/11/2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..