M/s. Patel Mukeshbhai Narandas and Co., Ahmedabad V. The CIT, A'bad-I, Ahmedabad

ITSSA 360/AHD/2014

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3431 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 21-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA M AGARWAL
• Section: 12; 11

Judgement Text

ITA NO S . 360 & 361 /AHD/201 4 A.Y S . 20 11 - 12 & 2012 - 13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT (SS) A NO S . 360 & 361 /AHD/201 4 ASSESSMENT YEAR S : 20 11 - 12 & 2012 - 13 PATEL MUKESHBHAI NARANDAS & CO., VS. COMMISSI O NER OF INCOME TAX , 1 ST FLOOR, VAGHANPOLE, AHMEDABAD - 1, AHMEDABAD. ZAVERI VAD, RATANPOLE , AHMEDABAD 380 001 . [PAN: A A MFP 0339 B ] (APPELLANT) (RESPONDENT) A PPELLANT BY : NONE RE SPONDENT BY : APARNA M. AGARWAL, CI T (D.R.) DATE OF HEARING : 1 5 . 11 .201 7 DATE OF PRONOUNCEMENT : 16 .11 .201 7 O R D E R PER KUL BHARAT, J.M. TH ESE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST TWO SEPARATE ORDER S , BOTH DATED 03.09.2014, OF THE LEARNED CIT , AHMED ABAD PERTAINING TO ASSESSMENT YEAR S 20 11 - 12 & 2012 - 13 . 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR HEARING, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE APPELLANT DESPITE NOTICE HAVING BEEN SERVED UPON THE ASSESSEE WITH THE ASSISTANCE OF DEPARTMEN TAL REPRESENTATIVE. 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 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVEL Y 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 M ULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL S . WE , THEREFORE, DISMISS THE APPEAL S FILED BY THE ASSESSEE FOR NON - PROSECUTION. ITA NO S . 360 & 361 /AHD/201 4 A.Y S . 20 11 - 12 & 2012 - 13 PAGE 2 OF 2 3. IN THE RESULT, APPEAL S FILED BY THE ASS ESSEE ARE DISMISSED. OR DER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF NOVEMBER, 2017 . SD/ - SD/ - MANISH BORAD KUL BHARAT ( ACCOUNTANT MEMBER ) ( JUDICIAL MEMBER ) AHMEDABAD, THE 16 TH DAY O F NOVEMBER , 2017 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) C IT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B ENCHES, AHMEDABAD