Pab Organics Pvt. Ltd., Vadodara V. The Dy. Commissioner of Income Tax, Circle-2(1)(2), Vadodara

ITA 2648/AHD/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7746 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-09-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 14-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 2648/AHD/2016 (ASSESSMENT YEAR : 2012-13) PAB ORGANICS PVT. LTD., 904-905, ATLANTIS HEIGHTS, DR. VIKRAM SARABHAI MARG, WADI WADI, VADODARA 390 023. VS. DCIT, CIRCLE 2(1)(2), VADODARA. [PAN NO. AABCP 8169 R] (APPELLANT) .. (RESPONDENT) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 04.09.2019 DATE OF PRONOUNCEMENT 1 4 . 10 . 201 9 O R D E R PER MS. MADHUMITA ROY JUDICIAL MEMBER: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 25.07.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2, VADODARA ARISING OUT OF THE ORDER DATED 11.03.2015 PASSED BY THE DCI T, CIRCLE 2(1)(2), BARODA UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR (A.Y.) 2012-13. 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. HOWEV ER, AT THE TIME OF HEARING NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. FROM THIS, IT IS REASONABLE TO INFER THAT T HE ASSESSEE IS NOT SERIOUS TO PURSUE HER CASE. HONBLE SUPREME COURT IN THE CASE OF CIT-VS- B.N. BHATTACHARGEE AND ANOTHER, - 2 - ITA NO.2648/AHD/2016 PAB ORGANICS PVT. LTD. VS. DCIT ASST.YEAR 2012-13 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY 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 VIEW IS TAKEN BY I.T.A.T., DELHI BE NCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, ARE INCLINE D TO DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER THE ASSESSEE IS AT LIBERTY TO APPLY FOR THE RECALL OF THE ORDER WITHIN THE PRESCRIBED TIME AFTER FURNISHI NG THE SUITABLE REASONS FOR NON- APPEARANCE. HENCE THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 14/10/2019 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA R OY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 14/10/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ) ( / THE CIT(A)-I, AHMEDABAD. 5. , '#$$ / DR, ITAT, AHMEDABAD 6. %& '( / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) !'# / ITAT, AHMEDABAD - 3 - ITA NO.2648/AHD/2016 PAB ORGANICS PVT. LTD. VS. DCIT ASST.YEAR 2012-13 1. DATE OF DICTATION 04.09.2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05.09.2019 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