Rathore Freight Carriers Pvt. Ltd., Gandhidham-Kutch V. The Deputy Commissioner of Income Tax, Central Circle-3(1)(2), Ahmedabad

ITA 3296/AHD/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9059 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.3296/AHD/2016 (ASSESSMENT YEAR : 2012-13) RATHORE FREIGHT CARRIERS PVT. LTD., PLOT NO.68, RATHORE CHAMBER NATIONAL HIGHWAY, SECTOR NO.9/C, GANDHIDHAM, KUTCH-370201. VS. DY. COMMISSIONER OF INCOME TAX., CENTRAL CIRCLE 3(1)(2), AHMEDABAD. [ PAN NO. AABCR 0134 L ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. DATE OF HEARING 14/11/2018 DATE OF PRONOUNCEMENT 13/12/2018 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL HAS BEEN FILED BEFORE US BY THE ASSESSEE AGAINST THE ORDER DATED 21.08.2015 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS)- 9, AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ARISING OUT OF THE ORDER DATED 23.02.2015 FOR THE ASSESSMENT YEAR 2012-13. 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 ITA NO.3296/AHD/2016 RATHORE FREIGHT CARRIERS PVT. LTD. VS. DCIT ASST.YEAR 2012-13 - 2 - SERIOUS TO PURSUE ITS CASE. 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 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 ORDER PRONOUNCED IN OPEN COURT ON 13 / 1 2 /201 8 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 13/12/2018 PRITI YADAV, SR.PS ITA NO.3296/AHD/2016 RATHORE FREIGHT CARRIERS PVT. LTD. VS. DCIT ASST.YEAR 2012-13 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-9, AHMEDABAD. 5. , ! ', #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION14/11/2018 (COVER CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/11/2018 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