Shri Ashishkumar Amrutlal Vora, Bhavnagar V. The Income Tax Officer, Ward-1(1), Bhavnagar

ITA 285/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1592 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 04-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P CHAUDHARY

Judgement Text

I.T.A. NO . 285 /AHD/ 20 1 6 A SSESSMENT Y EAR: 20 08 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD BEFORE SHRI SHAILENDRA YADAV , JUDICIAL MEMBER ITA NO. 285 /AHD/201 6 ASSESSMENT YEAR: 2008 - 09 SHRI ASHISHKUMAR AMRUTLAL VORA, VS. INCOME TAX OFFICER, LIG - 111 , KACHHCHHI KUNJ, WAR D 1(1), BHAVNAGAR. OPP. MANGAL VIHAR, SHASTRI NAGAR, BHAVNAGAR 364 001. [PAN A ELPV 9278 C ] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI O.P. CHAUDHARY, SR. D.R. DATE OF HEARING : 0 3 .0 5 .2016 DA TE OF PRONOUNCEMENT : 03 .05.2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - 6 , AHMEDABAD DATED 26.10.2015 FOR THE ASSESSMENT YEAR 20 08 - 09 . 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING, N ONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE DESPITE NOTICE HAVING BEEN SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS C ASE. HON BLE 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 M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 48 0(M.P.) DISMISSED 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 PROSECUTING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. I.T.A. NO . 285 /AHD/ 20 1 6 A SSESSMENT Y EAR: 20 08 - 09 PAGE 2 OF 2 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COUR T TODAY ON THE 3 RD DAY OF MAY , 2016 . SD/ - SHAILENDRA YADAV ( JUDICIAL MEMBER) DATED: THE 3 RD DAY OF MAY , 2016. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSIST ANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD