M/s. Khyati Chemicals Pvt.Ltd., Ahmedabad V. Dy. CIT,(osd), Ahmedabad

ITA 779/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6024 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 06-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, MH MHMH MH IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. ./ I.T.A. NO. 884/AHD/2014 FOR ASST. YEAR 2004-05 2. ./ I.T.A. NO. 779/AHD/2015 FOR ASST. YEAR 2011-12 M/S. KHYATI CHEMICALS PVT. LTD., A/7, 4 TH FLOOR, SAFAL PROFITIRE, OPP. AUDA GARDEN, PRAHLADNAGAR, CORPORATE ROAD, SATELLITE AHMEDABAD - 15 / VS. ACIT (OSD)-I, CIRCLE 4, AHMEDABAD. ./ ./ PAN/GIR NO. : AAACK 6277 E ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VISHNUBHAI SHAH / RESPONDENT BY : SHRI VASUNDRA UPMANYA, CIT-DR / DATE OF HEARING 08/03/2018 !'# / DATE OF PRONOUNCEMENT 09/03/2018 $% / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THESE ARE TWO APPEAL BY THE ASSESSEE AGAINST THE SEPARATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-VIII & 2, A HMEDABAD, VIDE APPEAL NOS.CIT(A)-VIII/ACIT/CIR.4/151/11-12 DATED 1 8/12/2013 AND CIT(A)-2/DCIT(OSD)-I/CIR.4/210/13-14 DATED 16/01/20 15 FOR THE ASSESSMENT YEARS (AYS) 2004-05 AND 2011-12. 2. THESE APPEALS ARE BARRED BY 22 DAYS AND APPELLAN T HAS NOT FILED ANY APPLICATION FOR CONDEMNATION OF DELAY SUPPORTED BY ANY AFFIDAVIT. ITA NOS.884/AHD/2014 & 779/AHD/2015 KHYATI CHEMICALS PVT. LTD. VS. ACIT ASST.YEAR 2004-05 & 2011-12 - 2 - THESE MATTERS WERE EARLIER FIXED ON 22/05/2017. LD. AR, SHRI DEEPAK SONI SOUGHT ADJOURNMENT AND MATTERS WERE ADJOURNED TO 3 RD AUGUST, 2017 AND AGAIN ADJOURNMENT WAS SOUGHT FOR BOTH APPEALS B Y LD. AR, THEREAFTER, MATTERS WERE FIXED FOR 30 TH NOV, 2017, AGAIN MATTERS WERE ADJOURNED ON THE REQUEST OF THE AR. THEREAFTER, MATTERS WERE FIX ED FOR 4 TH JAN, 2018 AND LAST CHANCE WAS GIVEN TO APPELLANT BUT DESPITE OF FACT THAT LAST CHANCE WAS GIVEN TO HIM, TODAY AT THE TIME OF HEARING ONE STAFF ON BEHALF OF THE LD. AR MOVED AN APPLICATIONS FOR ADJOURNMENT THAT D UE TO BAD HEALTH DURING LAST TWO WEEKS. SHRI DEEPAK SONI, LD. AR WAS NOT ABLE TO ATTAIN THE MATTERS. APPLICATION WAS NOT SUPPORTED BY ANY M EDICAL CERTIFICATE. IT IS EVIDENT THAT APPELLANT IS NOT INTERESTING IN PUR SUING HIS APPEALS AND SEVERAL OPPORTUNITIES ALREADY BEING GIVEN TO THE PA RTY FROM THE CONDUCT OF THE APPELLANT. FROM THIS, IT APPEARS FROM THE CONDU CT OF TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASES. HONB LE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVEL Y PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEPS. SIMILAR V IEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN INDI A LTD., 38 ITD 320. 3. CONSIDERING THE ABOVE, IT APPEARS THAT THE APPEL LANT IS NOT INTERESTED IN PURSUING ITS APPEALS AND SEVERAL OPPO RTUNITIES ALREADY BEEN GIVEN TO THE PARTY. WE, THEREFORE, DISMISS THE APP EALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. ITA NOS.884/AHD/2014 & 779/AHD/2015 KHYATI CHEMICALS PVT. LTD. VS. ACIT ASST.YEAR 2004-05 & 2011-12 - 3 - 3. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 09 /03 /201 8 SD/- SD/- IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K EGKOHJ EGKOHJ EGKOHJ EGKOHJ IZLKN IZLKN IZLKN IZLKN YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LNL; L; L; L; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; (PRADIP KUMAR KEDIA) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 09/03/2018 PRITI YADAV, SR.PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-VIII, 2- AHMEDABAD. 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. # $ / BY ORDER, , / //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 08/03/2018. (DICTATION-PAD 1 P AGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/03/2018 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER