M/s. Olympic Transport, Ahmedabad V. The Dy.CIT, (OSD), Circle-9, Ahmedabad

ITA 2134/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8748 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 21-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

, MH MHMH MH IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD . . , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I.T.A. NO. 2134/AHD/2014 ( / ASSESSMENT YEAR : 2010-11) M/S. OLYMPIC TRANSPORT, CHINUBHAI CHAMBERS, OLD LATHI BAZAAR, KAGDAPITH, RAIPUR, AHMEDABAD-380022 / VS. DY. CIT (OSD) CIRCLE -9 PRATYAKSH KAR BHAVAN, AMBAVADI AHMEDABAD - 380015 ! ./ '#$# ./ PAN/GIR NO. : AAAFO 5970 B ( %&!' / APPELLANT ) .. ( (!' / RESPONDENT ) %&!' ) / APPELLANT BY : --NONE-- (!' * ) / RESPONDENT BY : SHRI V. K. SINGH, SR. DR + , * -. / DATE OF HEARING 02/08/2017 /012 * -. / DATE OF PRONOUNCEMENT 02/08/2017 # 3 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : 1. THIS IS AN APPEAL FILED BY THE ASSESSEE/APPELLAN T AGAINST THE ORDER OF LEARNED CIT(A)-XV, AHMEDABAD, DATED 10 TH APRIL, 2014, FOR THE ASSESSMENT YEAR (A.Y.) 2010-11. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO . 36. HOWEVER, AT ITA NO.2134/AHD/2014 OLYMPIC TRANSPORT VS. CIT(OSD) ASST.YEAR 2010-11 - 2 - THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. FROM T HIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE IT S CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EF FECTIVELY 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 02 /08/2017 SD/- SD/- . . ( ) ( ) ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 02/08/2017 PRITI YADAV, SR.PS ITA NO.2134/AHD/2014 OLYMPIC TRANSPORT VS. CIT(OSD) ASST.YEAR 2010-11 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. %&!' / THE APPELLANT 2. (!' / THE RESPONDENT. 3. 67- # # + 8- / CONCERNED CIT 4. # # + 8- (%&) / THE CIT(A)-XV, AHMEDABAD. 5. 9:; -67 , # %&. %672 , % / DR, ITAT, AHMEDABAD 6. ;< =, / GUARD FILE. % & / BY ORDER, (9&- - //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION 02/08/2017 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02/08/2017 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 02/08/2017 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 DISPATCH OF THE ORDER