Shree Fibres Pvt.Ltd., Baroda V. The Income tax Officer,Ward-4(3), Baroda

ITA 2587/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0488 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 09-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI MUKUL KUMAR SHRAWAT, JM AND SHRI A. MO HAN ALANKAMONY, AM) ITA NO.2587/AHD/2012 A. Y.: 2006-07 SHREE FIBRE PVT. LTD., NR.RAILWAY CROSSING, AT. VEGA, TA- DABHOI, DIST. BARODA P. A. NO. AAJCS 2460 E VS THE INCOME TAX OFFICER, WARD-4 (3), AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI D.K. SINGH, SR. DR DATE OF HEARING: 05-03-2013 DATE OF PRONOUNCEMENT: 05-03-2013 O R D E R PER A. MOHAN ALANKAMONY: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGGRIEVED BY THE ORDER OF THE LEARNED CIT( A)-III, BARODA DATED 24 TH SEPTEMBER, 2012, IN APPEAL NO. CAB/III-249/2010-11 , PASSED U/S 271 (1) (C) OF THE IT ACT, FOR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE RECEIPT OF THE NOTICE SERVED ON THE ASSESSEE INTIMA TING THE DATE OF HEARING. A/D CARD IS ON RECORD. FROM THE ABOVE CONDUCT OF THE AS SESSEE, IT REVEALS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS B. N. BHATTACHARGEE AND OTHERS, 118 ITR 461 OBSERVED THAT PREFERRING AN APPEAL, MEANS EFFECTIVELY PURSUING IT . THE HONBLE M. P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS C OMMISSIONER OF WEALTH TAX, 223 ITR 480 DISMISSED THE REFERENCE FILED AT THE IN STANCE OF THE ASSESSEE FOR DEFAULT AND FOR NOT TAKING NECESSARY STEPS. CONSIDE RING THE CONDUCT OF THE ITA NO.2587/AHD/2012 (AY 2006-07) SHREE FIBRES PVT. LTD. VS ITO, W-4(3), BARODA 2 ASSESSEE IN THE PRESENT CIRCUMSTANCE, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE , FOLLOWING THE ORDER OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA ( PVT.) LTD., 38 ITD 320 (DEL) AND THE DECISIONS CITED ABOVE, WE HEREBY DISMISS TH E APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 05-03-2013 SD/- SD/- (MUKUL KUMAR SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT LAKSHMIKANT LAKSHMIKANT LAKSHMIKANTA AA A DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: NO DICTATION: APPLIED MULTIP LAN -05-03-2013 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 05-03-2013 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: N.A. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: