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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
PER Ms. MADHUMITA ROY - JM: Both the appeals filed by the assessee are against the same order dated 12.09.2017 passed by the Commissioner of Income Tax (Appeals)-10, Ahmedabad under section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) arising out of the orders dated 20.03.2015 & 23.12.2016 passed by the ITO, Ward - 1(2)(2) / Ward – 1(3)(2), Ahmedabad for the Assessment Years 2012-13 & 2014-15 respectively.
The notice of hearing was sent to the assessee by Registered Post as per the address given in Column No.10 of Form No.
However, at the time of ITA Nos.2547 & 2548/Ahd/2017 Asst.Year –2012-13 & 2014-15 hearing neither anybody appeared on behalf of the assessee nor any application for adjournment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue its cases. 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 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
Considering the above, it appears that the assessee is not interested in prosecuting its appeals. We, therefore, are inclined to dismiss the appeals filed by the assessee for non-prosecution. However the assessee is at liberty to apply for the recall of the orders within the prescribed time after furnishing the suitable reasons for non-appearance. Hence the appeals filed by the assessee are dismissed.
In the result, appeals filed by the assessee are dismissed. This Order pronounced in Open Court on 10/06/2019 ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 10/06/2019 Priti Yadav, Sr.PS
ITA Nos.2547 & 2548/Ahd/2017 Asst.Year –2012-13 & 2014-15 आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant
""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त(अपील) / The CIT(A)-10, Ahmedabad.
"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, स"या"पत ""त //// उप/सहायक पंजीकार (Dy./Asstt.