Interkiln Industries Ltd., Ahmedabad V. The DCIT, Circle-4, Ahmedabad

ITA 2489/AHD/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5750 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-06-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 23-10-2013
• 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 LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I.T.A. NO.2489/AHD/2013 ( / ASSESSMENT YEAR : 2003-04) INTERKILN INDUSTRIES LTD. SANGHAVI CHAMBERS, BESIDES CANARA BANK, NAVRANGPURA, AHMEDABAD / VS. DCIT, CIRCLE-4, AHMEDABAD ./ ./ PAN/GIR NO. : AAACI 4563 R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : --NONE-- / RESPONDENT BY : SHRI V.K. SINGH, SR. DR / DATE OF HEARING 28/06/2017 !'# / DATE OF PRONOUNCEMENT 29/06/2017 $% / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE/APPELLANT AGAINST THE ORDER OF LEARNED CIT(A)-VIII, AHMEDABAD, DATED 24 TH JANUARY, 2013, FOR THE ASSESSMENT YEAR (A.Y.) 2003-04. 2. EARLIER THIS CASE WAS FIXED FOR HEARING ON VARIO US DATES I.E. ON 09.12.2016, 09.03.2017 AND 16.05.2017. LASTLY THIS CASE WAS FIXED FOR ITA NO.2489/ AH D/2013 INTERKILN INDUSTRIES LTD. VS. DCIT ASST.YEAR 2003-04 - 2 - HEARING ON 28.06.2017 AS PER THE ASSESSEES REQUEST LETTER DATED 16.05.2017. IT IS NOTICED THAT WHEN THE MATTER CAM E UP FOR HEARING ON 28.06.2017, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. B HATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING A N APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DI SMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECE SSARY 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 APPEAR S THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THER EFORE, 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 29/06/2017 SD/- SD/- IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LNL; L; L; L; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; (PRADIP KUMAR KEDIA) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/06/2017 PRITI YADAV, SR.PS ITA NO.2489/ AH D/2013 INTERKILN INDUSTRIES LTD. VS. DCIT ASST.YEAR 2003-04 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-VIII, AHMEDABAD. 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION 28/06/2017( COVERED CASE ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27/06/2017 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 29/ 06/2017 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