Shri Ashok Somabhai Brahmbhatt, Ahmedabad V. The ACIT.,Cent.Circle-1(4), Ahmedabad

ITSSA 187/AHD/2013

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1862 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-04-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 09-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH

Judgement Text

IT (SS) A NO.1 8 7 / AHD/201 3 ASSESSMENT Y EAR: 20 10 - 11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD B BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S S GODARA JM] IT (SS) A NO.1 87 /AHD/201 3 ASSESSMENT YEAR : 20 10 - 11 ASHOK SOMABHAI BRAHMBHATT ... .APPELLANT 62, MOHANNAGAR PART - I, BAPUNAGAR, AHMEDABAD 380 024. [PAN: A GFPB 4360 H ] VS. A SST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4) , AHMEDABAD. . . . . RESPONDENT APPEARANCES BY: NONE , FOR THE APPELLANT NARENDRA SINGH , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 4 TH , 201 6 DATE OF PRONOUNCING THE ORDER : APRIL 6 TH , 201 6 O R D E R PER PRAMOD KUMAR , AM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - I, AHMEDABAD DATED 31.01.2013 FOR THE ASSESSMENT YEAR 20 10 - 11 . 2 . IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE . THE NOTICE OF HEARING SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36 HAS COME BACK UN - SERVED . NO IN FORMATION REGARDING CHANGE OF ADDRESS IS 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 VS. B.N. BHATTACHARGEE AND ANOTHER, 118 IT (SS) A NO.1 8 7 / AHD/201 3 ASSESSMENT Y EAR: 20 10 - 11 PAGE 2 OF 2 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. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING 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 6 TH DAY OF APRIL , 2016 . SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTAN T MEMBER) DATED: THE 6 TH DAY OF APRIL , 2016 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD