Shri Dharmeshbhai A. Patel L/H. of late Arvindbhai Veribhai Patel, Surat V. The Income Tax Officer, Ward-4(1), Surat

ITA 33/AHD/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1154 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 06-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L SHARMA
• Section: 143(3)

Judgement Text

ITA NO .33 /AHD/ 20 1 4 ASSESSMENT YEAR: 2 0 0 8 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH , AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM ] ITA NO. 33 / AHD / 2 0 1 4 ASSESSMENT YEAR: 200 8 - 09 ARVINDBHAI VERIBHAI PATEL ....... .. . ..... APPELLANT 88, BHAGU NAGAR - 2, NEW SAYAN ROAD , AMROLI, GANESHPURA, SURAT . [PAN A CBPP 9446 Q ] VS. INCOME TAX OFFICER , .... ........ .... .. .. .. .... .. RESPONDENT WARD 4 ( 1 ), SURAT. APPEARANCES BY: NONE FOR THE APPELLANT B.L. SHARMA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : AUG UST 3 1 ST , 201 5 DATE OF PRONOUNCING THE ORDER : AUGUST 31 ST , 2015 O R D E R PER PRAMOD KUMAR AM : 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED THE CORRECTNESS OF THE ORDER DATED 5 TH SEPTEMBER, 2013 . PASSED BY THE LD. CIT(A) IN THE MATTER OF ASS ESSMENT UNDER SECTION 143(3) O F THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR 200 8 - 09 . 2. WHEN THIS APPEAL WAS FILED BY THE AS S E SS EE A DEFECT NOTICE DATED 6 TH JANUARY, 2014 POINTING OUT CERTAIN DEFECT S WAS SENT , BUT THESE DEFECT S ARE YET TO BE RECTIFIED. ITA NO .33 /AHD/ 20 1 4 ASSESSMENT YEAR: 2 0 0 8 - 09 PAGE 2 OF 2 3. NONE EVEN APPEAR E D FOR THE ASSESSEE. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OB SERVED 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 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW I S 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 . 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. P RONOUNCED IN THE OPEN COURT TODAY ON 31 ST DAY OF AUGUST, 2015. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 31ST DAY OF AUGUST, 201 5 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD