Shri Hiren Rameshbhai Patel, Ahmedabad V. The Income tax Officer,Ward-9(4), Ahmedabad

ITA 654/AHD/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1301 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-10-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 16-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO . 654 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 7 - 08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM] ITA NO. 654 / AHD / 2 0 1 2 ASSESSMENT YEAR: 20 0 7 - 08 HIREN RAMESHBHAI P A TEL , ....... .. . ..... APPELLANT 1, SONA RUPA APARTMENT, OPP. LAL B UNGLOW, NAVRANGPURA, AHMEDABAD. [PAN A BYPP 8084 C ] VS. INCOME TAX OFFICER, .... .................. .... .. RESPONDENT WARD 9(4), AHMEDABAD. APPEARANCES BY: N ONE FOR THE APPELLANT R.K. GUPTA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 26 TH , 201 5 DATE OF PRONOUNCING THE ORDER : OCTOBER 27 TH , 2015 O R D E R PER PRAMOD KUMAR AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - X V , AHMEDABAD DATED 0 6 .0 1 .2012 FOR THE A SSESSMENT YEAR 200 7 - 08 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36 WHICH HAS COME BACK UN - SERVED WITH THE POSTAL REMARK LEFT . 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 IN THE CASE OF CIT VS. ITA NO . 654 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 7 - 08 PAGE 2 OF 2 B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIV ELY 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 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. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. 3 . IN THE RESULT, APPEAL FILED BY THE ASSE SSEE IS DISMISSED. P RONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF OCTOBER , 2015. SD/ - SD/ - S.S. GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 27 TH DAY OF OCTOBER , 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 BENCH ES, AHMEDABAD