Shri Hajiabdulgani T. Memon, Ahmedabad V. The Inxome Tax Officer, Ward-1(2)(2), Ahmedabad

ITA 2547/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1422 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T C MEENA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NOS. 2547 & 2548/AHD/2017 (ASSESSMENT YEARS : 2012-13 & 2014-15) SHRI HAJIABDULGANI T. MEMON, PROP. KOHINOOR TRANSPORT CO. , 600/09, NR. ROSY CINEMA, SARANGPUR, AHMEDABAD. VS. ITO, WARD 1(2)(2)/WARD-1(3)(2) AHMEDABAD. [PAN NO. AFTPM 1187 Q] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI T. C. MEENA, SR. D.R. DATE OF HEARING 15.05.2019 DATE OF PRONOUNCEMENT 10.06.2019 O R D E R PER MS. MADHUMITA ROY - JM: BOTH THE APPEALS FILED BY THE ASSESSEE ARE AGAINST THE SAME ORDER DATED 12.09.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-10, AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) ARISING OUT OF THE ORDERS DATED 20.03.2015 & 23.12.2016 PASSED BY THE ITO, WARD - 1(2)(2) / WARD 1(3)(2), AHMEDABAD FOR THE ASSESSMENT YEARS 2012-13 & 2014-15 RESPECTIVELY. 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. H OWEVER, AT THE TIME OF ITA NOS.2547 & 2548/AHD/2017 SHRI HAJIABDULGANI T. MEMON VS. ITO ASST.YEAR 2012-13 & 2014-15 - 2 - HEARING NEITHER ANYBODY APPEARED ON BEHALF OF THE A SSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. FROM THIS, IT IS REASON ABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASES. HONBLE SUPREM E 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. HONBLE 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 ASSESSEE FOR NOT TAKING NECE SSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTI PLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. WE, THEREFORE, ARE INCLIN ED TO DISMISS THE APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER THE AS SESSEE IS AT LIBERTY TO APPLY FOR THE RECALL OF THE ORDERS WITHIN THE PRESCRIBED TIME AFTER FURNISHING THE SUITABLE REASONS FOR NON-APPEARANCE. HENCE THE APPE ALS FILED BY THE ASSESSEE ARE DISMISSED. 3. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 10/06/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/06/2019 PRITI YADAV, SR.PS ITA NOS.2547 & 2548/AHD/2017 SHRI HAJIABDULGANI T. MEMON VS. ITO ASST.YEAR 2012-13 & 2014-15 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-10, AHMEDABAD. 5. , ! ', #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 15/05/2019 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17/05/2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 10.06.2019 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