Balaji Investments, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

ITA 2973/AHD/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67736 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 01-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

ITA NO 2973 /AHD/2010 . A.Y. 2006- 07 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T. A. NO. 2973 /AHD/2010 (ASSESSMENT YEAR:2006-07) BALAJI INVESTMENTS 211, 2 ND FLOOR, AKSHAR ARCADE, OPP. MEMNAGAR FIRE STATION, MEMNAGAR, AHMEDABAD (APPELLANT) VS. THE ITO, WARD 6(2), AHMEDABAD (RESPONDENT) PAN: AAGFB 8263L APPELLANT BY : NONE RESPONDENT BY : SHRI O.P. BATHEJA, SR. D.R. ( )/ ORDER DATE OF HEARING : 23-09-2013 DATE OF PRONOUNCEMENT : 27-09-2013 PER SHRI ANIL CHATURVEDI,A.M. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT (A)- XVI, AHMEDABAD DATED 01-07-2010 FOR ASSESSMENT YEAR 06-07. 1. IN THIS CASE NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE ON 06-07- 2013 INTIMATING THE DATE OF HEARING ON 23-09- 2013 THROUGH RPAD AT ITA NO 2973 /AHD/2010 . A.Y. 2006- 07 2 THE ADDRESS ON RECORD BUT THE SAME WAS RETURNED BY POSTAL AUTHORITIES WITH THE REMARK LEFT. ON THE DATE OF HEARING THAT IS ON 23-09-2013 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS FILED ON ITS BEHALF. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPE AL. 2. THE HON. SUPREME COURT IN THE CASE OF CIT VS.BHA TTACHARJEE AND OTHERS, 118 ITR 461 OBSERVED THAT PREFERRING AN APP EAL, MEANS EFFECTIVELY PURSUING IT. THE HON. M.P. HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. COMMISSIONER OF WEALTH TAX, 223 ITR 480 DISMISSED THE REFERENCE FILED AT THE INSTANCE O F THE ASSESSEE FOR DEFAULT AND FOR NOT TAKING NECESSARY STEPS. CONSID ERING THE CONDUCT OF THE ASSESSEE IN THE PRESENT CIRCUMSTANCES, WE AR E OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE AL. THEREFORE, FOLLOWING THE ORDER OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL) AND T HE DECISIONS CITED ABOVE, WE HEREBY DISMISS THE APPEAL FILED BY THE AS SESSEE FOR WANT OF PROSECUTION. ITA NO 2973 /AHD/2010 . A.Y. 2006- 07 3 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFIC IENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 27 - 09 - 2013. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABA