ORG Informatics Ltd., Vadodara V. The ACIT, Circle-4, Baroda

ITA 95/AHD/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 6831 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 13-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P SHARMA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER ./ ITA NO S.95 & 96/AHD/2016 / ASSTT. YEAR S : (2007 - 2008 & 2010 - 2011) M/S. ORG INFORMATICS LTD. 3 RD FLOOR, ABHISHEK , AKSHAR CHOWK , OLD PADRA ROAD , BARODA - 390 020. PAN: AACCS9395K VS . ACIT , CIRCLE - 4 , BARODA . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : NONE REVENUE BY : SHRI O.P. SHARMA , CIT . DR / DATE OF HEARING : 26 / 12 / 201 8 / DATE OF PRONOUNCEMENT: 31 /12 /2 01 8 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THE INSTANT TWO APPEAL S HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS ) - 2 , VADODARA, FOR THE ASSESSMENT YEAR S 2007 - 08 & 2010 - 11. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 O F FORM NO. 36 . HOWEVER, AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. 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 VS. ITA NO S.95 - 96AHD/2016 ASSTT. YEAR S 2007 - 08 & 2010 - 11) 2 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.) DISMISSED 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. C ONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE , T HEREFORE, DISMISS THE APPEAL S FILED BY THE ASSESSEE FOR NON - PROSECUTION. 3. IN THE RESULT, THE APPEAL S FILED BY THE ASSESS EE ARE DISMISSED. O RDER PRONOUNCED IN THE COURT ON 31 /12/ 2018 AT AHMEDABAD. - SD - - SD - ( WASEEM AHMED ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER (TRUE COPY) A HMEDABAD; DATED 31 / 12 /2018 MANISH / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE .