Shri Vasudev Premjimal Shah, Ahmedabad V. The Income Tax Officer, Ward-1, Aravali

ITA 3018/AHD/2015

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5571 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 28-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K DEV
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. NO.3018/AHD/2015 (ASSESSMENT YEAR : 2007-08) SHRI VASUDEV PREMJIMAL SHAH, 26, RANPARK SOCIETY, MARKET YARD, MODASA, SABARKANTHA-383 315. VS. ITO, WARD -1, MADASA, DIST - ARVALLI [PAN NO. AFNPS 8392 H] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI D. K. DEV, SR. D.R. DATE OF HEARING 15/11/2018 DATE OF PRONOUNCEMENT 15/11/2018 O R D E R PER MAHAVIR PRASAD JUDICIAL MEMBER : THE INSTANT APPEAL HAS BEEN FILED BEFORE US BY THE ASSESSEE AGAINST THE ORDER DATED 31.07.2015 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS)- 2, AHMEDABAD UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 ARISING OUT OF THE ORDER DATED 28.11.2014 FOR THE A SSESSMENT YEAR 2007-08. 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. H OWEVER, AT THE TIME OF HEARING NEITHER ANYBODY APPEARED ON BEHALF OF THE A SSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS. FROM THIS, IT IS REASONABLE T O INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT-VS-B.N. ITA NO.3018/AHD/2015 SHRI VASUDEV PREMJIMAL SHAH VS. ITO ASST.YEAR 2007-08 - 2 - 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 LATE TUKOJIRAO HOLKAR-VS-CWT, 223 ITR 480 (M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECE SSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTI PLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE AS SESSEE 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 AS SESSEE IS AT LIBERTY TO APPLY FOR THE RECALL OF THE ORDER WITHIN THE PRESCRIBED T IME AFTER FURNISHING THE SUITABLE REASONS FOR NON-APPEARANCE. HENCE THE APPE AL FILED BY THE ASSESSEE IS DISMISSED. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISM ISSED. THIS O RDER PRONOUNCED IN OPEN COURT ON 15 / 1 1 /201 8 SD/- SD/- ( WASEEM AHMED ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 15/11/2018 PRITI YADAV, SR.PS ITA NO.3018/AHD/2015 SHRI VASUDEV PREMJIMAL SHAH VS. ITO ASST.YEAR 2007-08 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-2, AHMEDABAD. 5. , ! ', #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD