Jeevan Suraksha Medicare Services Ltd., Baroda V. The Addl. CIT, TDS Range, Baroda

ITA 2305/AHD/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8604 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 16-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD . . , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I. I.T.A. NO.2305/AHD/2013 FOR A.Y. 2007-08 II. I.T.A. NO.2306/AHD/2013 FOR A.Y. 2008-09 III. I.T.A. NO.2307/AHD/2013 FOR A.Y. 2009-10 JEEVAN SURAKSHA MEDICARE SERVICES LTD. 91, KUNJ SOC., ALKAPURI, VADODARA - 390007 / VS. ADDL. CIT, TDS RANGE, AAYAKAR BHAVAN, RACE COURSE, VADODARA ! ./ '#$# ./ PAN/GIR NO. : AABCJ 4180 A ( %&!' / APPELLANT ) .. ( (!' / RESPONDENT ) %&!' ) / APPELLANT BY : --NONE-- (!' * ) / RESPONDENT BY : SHRI RAJDEEP SINGH, SR. D.R. + , * -. / DATE OF HEARING 30/08/2017 /012 * -. / DATE OF PRONOUNCEMENT 30/08/2017 # 3 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THESE ARE THREE APPEALS FILED BY THE ASSESSEE-APPEL LANT AGAINST THREE SEPARATE ORDERS OF LD. CIT(A)-III, BARODA, ID ENTICAL DATED 16/07/2013, FOR THE ASSESSMENT YEARS 2007-08, 2008- 09 & 2009-10, RESPECTIVELY. NO.2305, 2306 & 2307/AHD/2013 JEEVAN SURAKSHA MEDICARE SERVICES LTD. VS. ACIT ASST.YEAR 2007-08, 2008-09 & 2009-2010, RESPECTIVE LY. - 2 - 2. THE NOTICES OF HEARING WERE SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO . 36. HOWEVER, AT 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 CASES. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISS ED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEP S. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN I NDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. WE, THEREFORE, DISMISS TH E APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E ASSESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 30 / 08 /201 7 SD/- SD/- . . ( ) ( ) ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/08/2017 PRITI YADAV, SR. PS NO.2305, 2306 & 2307/AHD/2013 JEEVAN SURAKSHA MEDICARE SERVICES LTD. VS. ACIT ASST.YEAR 2007-08, 2008-09 & 2009-2010, RESPECTIVE LY. - 3 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. %&!' / THE APPELLANT 2. (!' / THE RESPONDENT. 3. 67- # # + 8- / CONCERNED CIT 4. # # + 8- (%&) / THE CIT(A)- III, BARODA. 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 30/08/2017 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30/08/2017 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 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