Shri Hemant B.Bhattbhatt, Baroda V. The Dy.CIT., Circle-8, Baroda

ITA 2748/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0652 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 25-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE HEARING CONCLU

Judgement Text

I.T.A. NO.: 2 748 /AHD/201 3 ASSESSMENT YEARS: 20 10 - 11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] I.T.A. NO. : 2748 /AHD/201 3 ASSESSMENT YEAR S: 20 10 - 11 HEMANT B BHATTBHATT, ............APPELLANT JAI GANESH, 8, RAJARAM SOCIETY, MUNJ MAHUD A, BARODA 390 020. [A CAPB 7552 J ] VS DY. COMMISSIONER OF INCOME TAX , CIRCLE 8, BARODA. ...........RESPONDENT APPEARANCES BY NONE FOR THE APPELLANT VILAS V. SHINDE FOR THE RESPONDENT HEARING CONCLUDED ON: 17 /0 8 /16 ORDER PRONOUNCED ON : 29 /0 8/16 O R D E R PER PRAMOD KUMAR , AM: THIS IS AN APPEAL FILED BY THE ASSESSEE APPELLANT AGAINST THE ORDER OF LD. CIT(A) - VI, BARODA DATED 29.08.2013 FOR THE ASSESSMENT YEAR 20 10 - 11 . 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING, NO NE APPEARED FOR AND ON BEHALF OF THE ASSESSEE APPELLANT DESPITE NOTICE HAVING BEEN SERVED ON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT SLIP AVAILABLE ON RECORD. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HON B LE 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. HON BLE I.T.A. NO.: 2 748 /AHD/201 3 ASSESSMENT YEARS: 20 10 - 11 PAGE 2 OF 2 M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DIS MISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY 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 APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTIN G ITS APPEAL. WE , THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COUR T TODAY ON THE 29 TH DAY OF AUGUST, 2016. SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 29 TH DAY OF AUGUST ,2016 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD F ILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD