Shri Ajaykumar Nagindas Doshi, Ahmedabad V. The Income Tax Officer, Ward-5(2)(2), Old Ward-10(2), Ahmedabad

ITA 3626/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1056 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

I.T.A. NO . 3626 /AHD/201 5 A SSESSMENT Y EAR: 20 12 - 13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 3626 /AHD/ 20 1 5 ASSESSMENT Y EAR : 20 12 - 13 AJAYKUMAR NAGINDAS DOSHI, . ...... . ... . ... APPELLANT PROP. RIMA TRADERS, BASEMENT DEVASHRAY FLATS, O PP. KOTHAWALA FLATS ELLISBRIDGE, AHMEDABAD. [ PAN: A AUPD 3809 N ] VS. INCOME TAX OFFICER, OLD WARD 10(2), NEW WARD 5(2)(2), AHMEDABAD ............... . RESPONDENT APPEARANCES BY: NONE, FOR THE APPELLANT SATISH SOLANKI , FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : JU LY 26 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JU LY 26 TH , 201 6 O R D E R 1. BY WAY OF TH IS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 29.10.2015 PAS SED BY LD. CIT(A), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADD RESS GIVEN IN COLUMN NO.10 OF FORM NO.36 WHICH HAS COME BACK UN - SERVED . NO INFORMATION REGARDING CHANGE OF ADDRESS IS AVAILABLE ON RECORD. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HON BLE SUPREME COURT I N THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HON BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. I.T.A. NO . 3626 /AHD/201 5 A SSESSMENT Y EAR: 20 12 - 13 PAGE 2 OF 2 CWT, 223 ITR 480(M.P.) DISMISSED THE REFEREN CE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR VIEW IS 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. I , THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF JULY , 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 26 TH DAY OF JU LY , 2016. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AH MEDABAD BENCHES, AHMEDABAD