Orbit Elevator Company Ltd., Ahmedabad V. The Income Tax Officer, Ward-5(2), Ahmedabad

ITA 2380/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1080 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 10

Judgement Text

I.T.A. NO . 2 380 /AHD/201 3 A SSESSMENT Y EAR S : 20 0 9 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 2380 /AHD/ 20 1 3 ASSESSMENT Y EAR : 20 0 9 - 10 ORBIT ELEVATOR COMPANY LIMITED . ...... . ... . ... APPELLANT D/17/B, DIAMOND PARK, OPP. GUJARAT AGRO INDU STRIES, G.I.D.C., NARODA, AHMEDABAD 382 330 [ PAN: A A ACO 1817 E ] VS. INCOME TAX OFFICER, WARD 5 ( 2 ), AHMEDABAD. ............... . RESPONDENT APPEARANCES BY: NONE, FOR THE APPELLANT O.P. MEENA , FOR THE RESPONDENT D ATE O F CONCLUDING THE HEARING : JU LY 1 8 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JU LY 18 TH , 201 6 O R D E R 1. BY WAY OF TH IS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 17 TH JULY, 2013 PASSED BY LD. CIT(A), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN N O.10 OF FORM NO.36 WHICH HAS COME BACK UN - SERVED WITH THE POSTAL REMARK LEFT . NO INFORMATION REGARDING CHANGE OF ADDRESS IS AVAILABLE ON RECORD. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HON BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE I.T.A. NO . 2 380 /AHD/201 3 A SSESSMENT Y EAR S : 20 0 9 - 10 PAGE 2 OF 2 ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEA L. I , THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF JULY , 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 18 TH DAY OF JU LY , 2016. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLA TE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD