Creative Edge Trainings, Ahmedabad V. The ACIT.,Cent.Circle-1, Baroda

ITA 69/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60202 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 16-04-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 08-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL

Judgement Text

ITA NO69 /AHD/2010 ASSESSME NT YEAR 2006- 07 . 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, A HMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI T.R. M EENA, A.M.) I.T.A. NO.69/AHD/2010 (ASSESSMENT YEAR: 2006- 07) CRERATIVE EDGE TRAININGS 8 & 9 CCORPORATE HOUSE, SHIVALIK PLAZA, IIM ROAD, AHMEDABAD. (APPELLANT) VS. INCOME TAX OFFICER, WARD 10(3), NARAN CHAMBERS, ASHRAM ROAD, AHMEDABAD. (RESPONDENT) PAN: AAEFC 8691D APPELLANT BY : NONE RESPONDENT BY : SHRI P. L. KUREEL, SR. D.R. ( )/ ORDER DATE OF HEARING : 16-4-2012 DATE OF PRONOUNCEMENT : 16-4-2012 PER: SHRI T. R. MEENA,A.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER 19-10-2009 PASSED BY THE LD. CIT (A)-XVI, AHM EDABAD FOR THE ASSESSMENT YEAR 2006-07. 2. THE NOTICE FIXING THE HEARING ON 16-4-2012 WAS S ERVED ON THE ASSESSEE ON 19-2-2012. HOWEVER, ON 16-4-2012 AT THE TIME OF HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IT APPE ARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY ITA NO69 /AHD/2010 ASSESSME NT YEAR 2006- 07 . 2 THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATT ACHARJEE AND ANOTHER (118 ITR 461) (AT PAGES 477 & 478) THAT APP EAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON- PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COUR T IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL N O.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED I N PROSECUTING THE APPEAL. WE THEREFORE, DISMISS THE APPEAL OF THE ASS ESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. SD/- SD/- (G.C.GUPTA) (T. R. MEENA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. ITA NO69 /AHD/2010 ASSESSME NT YEAR 2006- 07 . 3 COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) XVI, AHMEDABAD. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. 1.DATE OF DICTATION - 4 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING / 4 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 20 - 4 -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT - -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..