Ramesh N. Kher, Anand V. The Income Tax Officer, Anand

ITA 735/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8661 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 12-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO. 735 /AHD/ 201 4 ASSESSMENT YEAR : 20 0 8 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR , AM AND MAHAVIR PRASAD , JM] ITA NO. 735 / AHD / 2 0 1 4 ASSESSMENT YEAR: 20 0 8 - 09 RAMESH N. KHER ....... ...........APPELLANT 24, KARM BUNGLOWS, NE AR LOHANA GI RLS HOSTEL, NEAR G. SET COLLEGE VALLABH VIDYANA G AR, DIST. ANAND 388 120. [PAN : A GWPK 9137 A ] VS. INCOME TAX OFFICER, WARD 4, ANAND. ............................RESPONDENT APPEARANCES BY: NONE FOR THE APPELLANT PRASOON KABRA FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 2 4.07. 2017 DATE OF PRONOUNCING THE ORDER : 29 .08.2017 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 2 2 ND JANUARY 2014 , PASSED BY THE L EARNED CIT(A) - I V , BARODA , IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT , 1961 ( THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR 2 0 0 8 - 09 . 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE DESPITE NOTICE HAVING BEEN SERVED ON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT SLIP 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 ITA NO. 735 /AHD/ 201 4 ASSESSMENT YEAR : 20 0 8 - 09 PAGE 2 OF 2 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. CWT, 223 ITR 480(M.P.) D ISMISSED 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 PROSECUT ING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 29 TH DAY OF AUGUST, 2017. SD/ - SD/ - MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 29 TH DAY OF AUGUST, 2017 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD