SHRI BHAGWATIBEN JAYANTILAL PATEL,,MEHSANA vs. THE INCOME TAX OFFICER, WARD-1,, PATAN

By way of this appeal, the assessee appellant has challenged correctness of the order dated 22.02.2017, passed by the learned CIT(A), Gandhinagar, Ahmedabad, in the matter of assessment under section 144 r.w.s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the assessment year 2008-09, on the following grounds :-

It is noticed that when the matter came up for hearing, none appeared for and on behalf of the assessee appellant despite notice having been sent by Registered Post. 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 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. I, therefore, dismiss the appeal filed by the assessee for non-prosecution. In the result, appeal filed by the assessee is dismissed. Pronounced in the 3. open court today on the 15th day of October, 2018.