Shri Rameshbhai Nanubhai Patel, Bhavnagar V. The Income Tax Officer, Ward-1(1), Ahmedabad

ITA 2428/AHD/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8697 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 19-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 10-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER !# I.T.A. NO. 2428/AHD/2013 ( / ASSESSMENT YEAR : 2008-09) SHRI RAMESHBHAI NANUBHAI PATEL, PLOT NO.3, AJAYWADI, SUBHASHNAGAR, BHAVNAGAR # VS. THE ITO, WARD 1(1), BHAVNAGAR. $ # % & # PAN/GIR NO. : ADJPP 9348 N ( !$' / APPELLANT ) .. ( ($' # RESPONDENT ) !$') # APPELLANT BY : --NONE-- ($'*) / RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. + ,*-. / DATE OF HEARING 22/08/2017 /012*-. / DATE OF PRONOUNCEMENT 23/08/2017 3# O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-XX, AHMEDABAD, DATED 18/07/2011, FOR THE ASSESSMENT YEAR (AY) 2008-09. 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 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 ITA NO. 2428/AH D/2013 RAMESHBHAI N PATEL VS. ITO ASST.YEAR 2008-09 - 2 - 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 23/08/2017 SD/- SD/- ( ) 4 5 ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/08/2017 PRITI YADAV, SR.PS ITA NO. 2428/AH D/2013 RAMESHBHAI N PATEL VS. ITO ASST.YEAR 2008-09 - 3 - !'#$ %$' # COPY OF THE ORDER FORWARDED TO : 1. !$' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 67- + 8- / CONCERNED CIT 4. + 8- 4!5 / THE CIT(A)-XX, 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 22/08/2017 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22/08/2017 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