M/s. Croissance Trading Pvt. Ltd, Ahmedabad V. ITO Ward-1(1)(3), Ahmedabad

ITA 2475/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2514 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AOITYA SHUKLA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 2475/AHD/2017 / ASSESSMENT YEAR: 2013-14 M/S.CROISSANCE TRADING P.LTD,. 426, 4 TH FLOOR SUPER MALL, C.G. ROAD NAVRANGPURA AHMEDABAD 380 006. PAN : AADCC 3111 A VS ITO, WARD-1(1)(3) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : AOITYA SHUKLA, SR.DR / DATE OF HEARING : 08/03/2019 /DATE OF PRONOUNCEMENT : 11/03/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 1, AHMEDABAD DATED 11.9.2017 PASSED FOR THE ASSTT.YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGD. AD POST AT THE ADDRES S MENTIONED IN FORM NO.36. HOWEVER, THE SAME WAS RETURNED BY THE POSTA L AUTHORITY WITH REMARK NOW KNOWN. THE ASSESSEE HAS NOT INTIMATED TO THE REGISTRY ABOUT ANY CHANGE OF ADDRESS. ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION NOR INTIMATED REASONS FOR ITS NON-APPEA RANCE ON THE DATE OF HEARING. IT IS ALSO NOTICED THAT THE APPEAL OF THE ASSESSEE BEFORE THE LD.CIT(A) WAS ALSO DISMISSED DUE TO DELAY IN FILING APPEAL BY MORE THAN ITA NO.2475 /AHD/2017 - 2 - ONE YEAR. IN VIEW OF THIS FACT, IT IS PRESUMED THA T THE ASSESSEE IS NOT SERIOUS ABOUT PROSECUTING ITS APPEAL, THEREFORE, AP PEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION FOLLOWING DECISIO N OF THE ITAT, DELHI BENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI). 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 11 TH MARCH, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER