Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, AHMEDABAD ‘SMC’ BENCH, AHMEDABAD
Per Pramod Kumar, Vice President:
By way of this appeal, the assessee appellant has challenged correctness of the order dated 27.03.2017 passed by ld. CIT(A)-10, Ahmedabad in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2013-14.
None appeared on behalf of the assessee. The notice of hearing was sent to the assessee by Registered Post as per the address given in column no.10 of Form No.36 which has come back un-served with the postal remark “not claimed”. No information regarding change of address is available on record. 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 effectively pursuing it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR
ITA No.1469/Ahd/2017 Assessment Year: 2013-14 Page 2 of 2 480(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 320. Considering the above, it appears that the assessee is not interested in prosecuting its appeal. We, therefore, dismiss the appeal filed by the assessee for non-prosecution.
In the result, the appeal is dismissed. Pronounced in the open court today on 29th day of March 2019.
Sd/- Sd/- Mahavir Prasad Pramod Kumar (Judicial Member) (Vice President) Ahmedabad, dated the 29th day of March, 2019
PBN/*
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File
By order
Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad