Deep Industries Ltd., Ahmedabad V. Dy. Commissioner of Income tax,(OSD), Ahmedabad

ITA 788/AHD/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6554 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 07-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.788/AHD/2015 (ASSESSMENT YEAR : 2009-10) DEEP INDUSTRIES LTD., C/O. KETAN H. SHAH, ADVOCATE 903, SAPPHIRE COMPLEX, C. G. ROAD, NAVRANGPURA, AHMEDABAD 9. VS. DCIT (OSD), RANGE 1, AHMEDABAD - 9 [ PAN NO. AAACD 6915 E ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE- RESPONDENT BY : SHRI APOORVA BHARDWAJ, SR.D.R. DATE OF HEARING 25.02.2019 DATE OF PRONOUNCEMENT 30.04.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINS T THE ORDER DATED 31.10.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-III, AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) ARISING OUT OF THE ORDER DATED 26.12.2011 PAS SED BY THE ASSISTANT COMMISSIONER OF INCOME TAX (OSD), RANGE 1, AHMEDA BAD FOR THE ASSESSMENT YEAR 2009-10. ITA NO.788/AHD/2015 DEEP INDUSTRIES LTD. VS. DCIT ASST.YEAR 2009-10 - 2 - 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO. 36. H OWEVER, AT THE TIME OF HEARING NEITHER ANYBODY APPEARED ON BEHALF OF THE A SSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. FROM THIS, IT IS REASON ABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT-VS- B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) OBS ERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE 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 NECE SSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTI PLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, ARE INCLINE D TO DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER THE AS SESSEE IS AT LIBERTY TO APPLY FOR THE RECALL OF THE ORDER WITHIN THE PRESCRIBED T IME AFTER FURNISHING THE SUITABLE REASONS FOR NON-APPEARANCE. HENCE THE APPE AL FILED BY THE ASSESSEE IS DISMISSED. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISM ISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 30/04/2019 SD/- SD /- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/04/2019 PRITI YADAV, SR.PS ITA NO.788/AHD/2015 DEEP INDUSTRIES LTD. VS. DCIT ASST.YEAR 2009-10 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-III, AHMEDABAD. 5. , ! ', #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER , //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 26/04/2019 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29/04/2019 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