M/s. Bell Granito Ceramica Ltd., Vadodara V. The Asstt. Commissioner of Income Tax, Circel-2(1)(1), Vadodara

ITA 3553/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4115 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 29-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.3553/AHD/2016 (ASSESSMENT YEAR : 2012-13) M/S. BELL GRANITO CERAMICA LTD. VILLAGE GAVASAD TALUKA PADRA, VADODARA VS. THE ACIT CIRCLE-2 (1)(1) VADODARA [PAN NO. AAACB 9401 D] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI LALIT P.JAIN , SR.DR DATE OF HEARING 06/08/2018 DATE OF PRONOUNCEMENT 07/08/2018 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL HAS BEEN FILED BY THE BY THE A SSESSEE BEFORE US AGAINST THE ORDER DATED 12.09.2016 PASSED BY THE COMMISSIONER O F INCOME TAX(APPEALS)-1, VADODARA [LD.CIT(A) IN SHORT] FOR ASSESSMENT YEAR (AY) 2012 -13. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 1. THE LEARNED CIT(A) HAS ERRED IN DISMISSING THE APPEAL PREFERRED BY THE APPELLANT IN REGARD TO THE DISALLOWANCE MADE BY THE AO U/S.37 BEING INTEREST PAID ON LATE PAYMENT OF TDS AMOUNTING TO R S.1,18,360/- BY FOLLOWING THE HON.MADRAS HIGH COURT JUDGEMENT IN TH E CASE OF CIT V/S. CHENNAI PROPERTY & INVESTMENTS LTD. 3239 ITR 435. 1.1. IT IS SUBMITTED AND CONTENDED THAT THE LEARNED CIT( A) OUGHT NOT TO HAVE DISMISSED THE ABOVE REFERRED GROUND OF APPEAL BUT O UGHT TO HAVE ALLOWED THE APPEAL OF THE APPELLANT IN VIEW OF THE DETAILED FACTS & SUBMISSIONS MADE BEFORE HIM. 1.2. IT IS FURTHER SUBMITTED AND CONTENDED THAT THE LEAR NED CIT(A) OUGHT TO HAVE CONSIDERED THE JUDGMENT OF KARNATAKA HIGH COURT IN THE CASE OF CIT V/S - 2 - ITA NO.3553/AHD/2016 M/S.BELL GRANITO CERAMICA LTD. VS. ACIT ASST.YEAR 2012-13 ORIENTAL INSURANCE CO.LTD. 183 TAXMANN 186 AND OUGH T TO HAVE ALLOWED THE APPEAL OF THE APPELLANT. 1.3. IT IS ALSO FURTHER SUBMITTED AND CONTENDED THAT THE LEARNED CIT(A) OUGHT TO HAVE ALSO CONSIDERED THE DECISION OF DELHI HIGH COU RT IN THE CASE OF CIT V/S. ANAND PRAKASH REPORTED IN 316 ITR 141 (DELHI) AND OUGHT TO HAVE ALLOWED THE APPEAL OF THE APPELLANT. 3. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING, NONE APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT DESPITE NOTICE HAVING BEEN SENT BY REGISTERED POST (AD ON RECORD). PREVIOUSLY, THE APPEAL WAS FIXED FOR HEARING ON 21 /05/2018 AND ASSESSEE DID NOT PRESENT. IT THUS APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROCEED WITH THE MATTER. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEAN S EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSE SSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN T HE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON- PROSECUTION. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07/08/2018 SD/- SD/- (AMARJIT SINGH) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/ 08 /2018 .., . ../ T.C. NAIR, SR. PS - 3 - ITA NO.3553/AHD/2016 M/S.BELL GRANITO CERAMICA LTD. VS. ACIT ASST.YEAR 2012-13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-1, VADODARA 5. !'# , $ , / DR, ITAT, AHMEDABAD 6. #() *+ / GUARD FILE. / BY ORDER, ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 6.8.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.8.18 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.7.8.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7.8.18 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