Xcellon Education Limited, Ahmedabad V. Addl. CIT, TDS, Ahmedabad

ITA 2680/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2474 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 01-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NOS. 2678, 2679, 2680 & 2681/AHD/2017 (ASSESSMENT YEARS : 2015-16 & 2016-17) XCELLON EDUCATION LTD., 10 TH FLOOR, SANGEETA COMPLEX, NR. PARIMAL CROSSING, ELLISBRIDGE, AHMEDABAD 380 006. VS. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS, AHMEDABAD. [PAN NO. AHMX 00028 A] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. DATE OF HEARING 08.03.2019 DATE OF PRONOUNCEMENT 08.03.2019 O R D E R PER BENCH: THE INSTANT APPEALS FILED BY THE ASSESSEE ARE AGAI NST THE ORDER DATED 23.10.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- 8, AHMEDABAD ARISING OUT OF THE ORDERS UNDER SECTION 272A(2)(G) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEARS 2015-16 AND 201 6-17. 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 ITS CASES. HONBLE SUPREME 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 LA TE TUKOJIRAO HOLKAR-VS-CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY - 2 - ITA NOS. 2678, 2679, 2680 & 2681/AHD/ 2017 XCELLON EDUCATION LTD. VS. ACIT ASST.YEARS 2015-16 & 2016-17 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 APPEALS. WE, THEREFORE, ARE INCLIN ED TO DISMISS THE APPEALS 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 APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/03/2019 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08/03/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-8, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 08.03.2019 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/03/2019 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