Shri Lavjibhai H.Sutaria, Surat V. The ACIT.,Circle-8, Surat

ITA 657/AHD/2013

• Counselvise Citation: [2013] 115 COUNSELVISE.COM (IT) 4330 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 07-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER A ND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 657/ AHD/2013 (ASSESSMENT YEAR 2009-10) LAVJIBHAI H SUTARIA, 44, SMAT NAGAR, L H ROAD, SURAT VS. ACIT, CIRCLE 8, SURAT PAN/GIR NO. : AWDPS7503H (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI RAHUL KUMAR, SR. DR DATE OF HEARING: 27.06.2013 DATE OF PRONOUNCEMENT: 05.07.2013 O R D E R PER SHRI A. K. GARODIA, AM:- THIS APPEAL WAS FIXED FOR HEARING ON 07.05.203 AND THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD BUT NONE A PPEARED ON BEHALF OF THE ASSESSEE ON THIS DATE AND THERE WAS NO REQUEST FOR ADJOURNMENT. THE HEARING WAS ADJOURNED ON THIS DATE TO 27.06.2013 AN D NOTICE OF HEARING WAS AGAIN SENT TO THE ASSESSEE BY RPAD AT THE ADDRE SS PROVIDED BY THE ASSESSEE IN FORM NO.36 AND NO CHANGE IN ADDRESS HAS BEEN INTIMATED BY THE ASSESSEE TO THE TRIBUNAL. THIS NOTICE OF HEARI NG HAS COME BACK UNSERVED WITH THE REMARKS BY POSTAL DEPARTMENT NOT KNOWN. UNDER THESE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING HIS APPEAL AND HENCE, THE SAME IS LIABLE T O BE DISMISSED FOR NON PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FRO M THE FOLLOWING DECISIONS:- IN THE CASE OF CIT VS B.N. BHATTACHARGEE AND ANOTHE R, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN TH EIR LORDSHIPS I.T.A.NO.657 /AHD/2013 2 HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FIL ING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS C IT 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE I NSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER:- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENC E, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. IN THE CASE OF CIT VS MULTIPLAN INDIA LIMITED; 38 ITD 320 (DEL), THE APPEAL WAS FILED BY THE REVENUE BEFORE THE TRIB UNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING, NOB ODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJ OURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATIO N AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TR IBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD I.T.A.NO.657 /AHD/2013 3 1. DATE OF DICTATION 03.07.2013 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER04/07/2013.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 05/07/2013 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.5/7 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05/07/2013 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .