Shri Udayankumar Ravjibhai Patel, Ahmedabad V. The Income tax Officer, Ward-3(3)(5), Ahmedabad

ITA 391/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4609 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVA SEWAK

Judgement Text

ITA NO.391/AHD/2017 ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM] ITA NO.391/AHD/2017 ASSESSMENT YEAR: 2009-10 UDAYANKUMAR RAVJIBHAI PATEL, ............ APPELLANT J-1, SANSKAR APARTMENT, 132 FT. ROAD, SATELLITE, AHMEDABAD. [PAN: AJZPP 9776 C] VS. INCOME TAX OFFICER, WARD 3(3)(5), AHMEDBAD. ....................... RESPONDENT APPEARANCES BY: NONE FOR THE APPELLANT SHIVASEWAK FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 09.10.2018 DATE OF PRONOUNCING THE ORDER : 15.10.2018 O R D E R 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, AHMEDABAD DATED 18 TH JANUARY, 2017 FOR THE A.Y. 2009-10. 2. GRIEVANCES RAISED IN THE APPEAL ARE AS FOLLOWS : - 1. THE LEARNED ITO HAS ERRED IN LAW AND ON FACTS I N NOT CONSIDERING THE TOTAL CREDIT OF BANK BALANCE INTO THE INCOME OF THE ASSESSEE. 2. HE HAS ERRED IN LEVYING INTEREST UNDER SECTION 2 34A, B, C OR D OF THE INCOME TAX ACT, 1961 AD SETTING OFF THE TDS AGAINST THE DUES. 3. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE APPELLANT DESPITE NOTICE HAV ING BEEN SENT BY REGISTERED POST. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSES SEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. B HATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EF FECTIVELY 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 N OT 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. ITA NO.391/AHD/2017 ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 15 TH DAY OF OCTOBER, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 15 TH DAY OF OCTOBER, 2018. 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 AHMEDABAD BENCHES, AHMEDABAD