Shri Jalaram Rice Industries P.Ltd., Ahmedabad V. Dy. CIT,Central Circle-1(3), Ahmedabad

ITSSA 57/AHD/2015

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3574 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 08-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD . . , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER INCOME TAX (SS) APPEAL NOS. 57, 58, 59, 60, 61 & 62 /AHD/2015 ( / ASSESSMENT YEARS : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 RESPECTIVELY) SHRI JALARAM RICE INDUSTRIES PVT. LTD., DHEDHAL ROAD, BAVLA RAJKOT HIGHWAY, BAVLA, AHMEDABAD 382 220 / VS. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD. ! ./ '#$# ./ PAN/GIR NO. : AAKCS 1903 P ( %&!' / APPELLANT ) .. ( (!' / RESPONDENT ) %&!' ) / APPELLANT BY : --NONE-- (!' * ) / RESPONDENT BY : SHRI V. K. SINGH, SR. D.R. + , * -. / DATE OF HEARING 03/01/2018 /012 * -. / DATE OF PRONOUNCEMENT 04/01/2018 # 3 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THESE ARE SIX APPEALS BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-11, AHMEDA BAD, DATED 27.01.2015 FOR THE ASSESSMENT YEARS (AYS) 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 RESPECTIVELY. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO . 36. HOWEVER, AT IT(SS)A NOS.57, 58, 59, 60, 61 & 62/AHD/2015 SHRI JALARAM RICE INDUSTRIES PVT. LTD. VS. DCIT ASST.YEAR 2007-08, 2008-09, 2009-10, 2010-11, 2011 -12 & 2012-13 RESPECTIVELY - 2 - THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. FROM T HIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE IT S CASES. HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M. P. HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISS ED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEP S. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN I NDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. WE, THEREFORE, DISMISS AL L THESE APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, ALL SIX APPEALS FILED BY THE ASSE SSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/01/2018 SD/- SD/- . . ( ) ( ) ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/01/2018 PRITI YADAV, SR. PS IT(SS)A NOS.57, 58, 59, 60, 61 & 62/AHD/2015 SHRI JALARAM RICE INDUSTRIES PVT. LTD. VS. DCIT ASST.YEAR 2007-08, 2008-09, 2009-10, 2010-11, 2011 -12 & 2012-13 RESPECTIVELY - 3 - !'#$ %$' / COPY OF THE ORDER FORWARDED TO : 1. %&!' / THE APPELLANT 2. (!' / THE RESPONDENT. 3. 67- # # + 8- / CONCERNED CIT 4. # # + 8- (%&) / THE CIT(A)-11, AHMEDABAD. 5. 9:; -67 , # %&. %672 , % / DR, ITAT, AHMEDABAD 6. ;< =, / GUARD FILE. & ' / BY ORDER, (9&- - //TRUE COPY// (/' )* ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 03/01/2018. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 03/01/2018 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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 DESPATCH OF THE ORDER