M/S. KRISHNA SALES CORPORATION (PROP. MR. MAHESH RAMAVTAR MITTAL),AHMEDABAD vs. THE ITO, WARD-1(2)(3)., AHMEDABAD

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ITA 1469/AHD/2017Status: DisposedITAT Ahmedabad29 March 2019AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee did not appear and did not pursue the appeal effectively. Citing Supreme Court and High Court judgments, the Tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. Notices of hearing were sent to the assessee, but they were returned unserved with the remark 'not claimed'.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear and pursue the case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, AHMEDABAD ‘SMC’ BENCH, AHMEDABAD

Pronounced: 29.03.2019

Per Pramod Kumar, Vice President:

1.

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.

2.

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.

3.

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

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