Smt. Bhartiben P. Patel, Ahmedabad V. The Income Tax Officer, Ward-3(1), Ahmedabad

ITSSA 41/AHD/2016

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 2933 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-03-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 19-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, ,L ,L,L ,L- -- -,E ,E,E ,E- -- -LH LHLH LH- -- - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER I.T.(SS)A. NO. 41 & 42/AHD/2016 ( / ASSESSMENT YEAR : 2004-05 & 2006-07) SMT. BHARTIBEN P. PATEL 26, GHANSHYAM NAGAR VIRATNAGAR, AHMEDABAD. / VS. I.T.O. WARD-3(1), AHMEDABAD. ./ ./ PAN/GIR NO. : AEAPP 9285 Q ( ! ' / APPELLANT ) .. ( #' / RESPONDENT ) ! ' $ / APPELLANT BY : --NONE-- #' % $ / RESPONDENT BY : SHRI SUMIT KUMAR VERMA, SR. DR & ' ( % ) * / DATE OF HEARING 21/03/2017 +,-. % ) * / DATE OF PRONOUNCEMENT 24/03/2017 / / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THESE ARE TWO APPEALS FILED BY THE ASSESSEE/APPELL ANT AGAINST TWO SEPARATE ORDERS OF LD. CIT(A)-III, AHMEDABAD, BOTH DATED 26 TH NOVEMBER, 2015, FOR THE ASSESSMENT YEARS 2004-05 & 2006-07. 2. EARLIER THESE CASES WERE FIXED FOR HEARING ON VA RIOUS DATES RIGHT FROM 15.02.2016. HOWEVER, THE SAME WERE ADJOURNED ON THE REQUEST OF IT(SS)A NO.41 & 42/AHD /2016 BHARTIBEN P. PATEL VS. ITO ASST.YEAR 2004-05 & 2006-07 - 2 - THE ASSESSEE. LASTLY THESE CASES WERE FIXED FOR HE ARING ON 21.03.2017 AS PER THE REQUEST OF THE ASSESSEE. IT IS NOTICED THA T WHEN THE MATTER CAME UP FOR HEARING ON 21.03.2017, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. FROM THIS, IT IS REASONABLE TO INFER THA T THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS CASES. 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 HOLKA R VS. CWT, 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSE SSEE 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. CONSIDER ING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING ITS APPEALS. WE, THEREFORE, DISMISS THE APPEALS FILED BY THE ASSESSE E FOR NON-PROSECUTION. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 24/03/2017 SD/- SD/- IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K ( ) ( ) (PRADIP KUMAR KEDIA) (MAHAVIR PRA SAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24/03/2017 PRITI YADAV, SR. PS IT(SS)A NO.41 & 42/AHD /2016 BHARTIBEN P. PATEL VS. ITO ASST.YEAR 2004-05 & 2006-07 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. ! ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 234) & 5) / CONCERNED CIT 4. & 5) ( !) / THE CIT(A)-III, AHMEDABAD. 5. 67 8 )'34 , !* 34. , 2 / DR, ITAT, AHMEDABAD 6. 8 9 : ( / GUARD FILE. % & / BY ORDER, # 6!) ) //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION 21/03/2017 (DICTATION-PAD PAGE S ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22/03/2017 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 24/03/2017 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24/03/2017 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 DISPATCH OF THE ORDER