Shri Kantibhai R.Patel, Surat V. The ACIT.,Circle-6, Surat

ITSSA 458/AHD/2010

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8296 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 22-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-08-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 27-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA

Judgement Text

IT(SS) A . NO.458/AHD/2010 ASST YEA R 2005- 06. . 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T. (SS) A. NO.458/AHD/2010 (ASST. YEA R: 2005-06) SHRI KANTIBHAI R. PATEL, 4/149 TANKIWALI SHERI, GOLWALA CHAKLA,HARIPURA, SURAT. (APPELLANT) VS. ASSISTANT COMMISSIONER OF INCOMETAX,CIRCLE-6, ROOM NO.623, AAYAKAR BHAVAN, MAJURA GATE, SURAT. (RESPONDENT) PAN: ABBPP1012D APPELLANT BY : NONE. RESPONDENT BY : SHRI C.S. ANJARIA. ( )/ ORDER DATE OF HEARING : 22 - 8 -2012 DATE OF PRONOUNCEMENT : 22- 8 -2012 PER: SHRI ANIL CHATURVEDI, A.M. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. CIT (A)- IV, SURAT DATED 19-3-2010 FOR THE ASSESSMENT YEAR 2 005-06. 2. IN THIS CASE THE HEARING WAS LAST FIXED ON 5-6-2 012 WHEN NOBODY APPEARED AND THEREFORE, THE MATTER WAS ADJOURNED TO 22-8-2012. IT(SS) A . NO.458/AHD/2010 ASST YEA R 2005- 06. . 2 3. ON THE DATE OF HEARING I.E. ON 22-8-2012 NOBODY APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING FIXING THE H EARING ON 22-8-2012 WAS SENT THROUGH REGISTERED POST A.D., HOWEVER, THE SAM E WAS RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT O N 18-7-2012. HOWEVER, ON THE DATE OF HEARING I.E. ON 22-8-2012 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE. THEREFORE, IT APPEARS THAT THE ASSESSEE I S NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONB LE SUPREME COURT IN THE CASE OF B.N. BHATTACHARJEE AND ANOTHER (118 ITR 461 ) (AT PAGES 477 & 478) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE B OMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXC ISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INT ERESTED IN PROSECUTING THE APPEAL. WE THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFIC IENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. IT(SS) A . NO.458/AHD/2010 ASST YEA R 2005- 06. . 3 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN OPEN COURT ON 22 - 8- 2012. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) IV,SURAT. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD 1.DATE OF DICTATION 22 - 8 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 23 / 8 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S - -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT - -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER