SHRI UDAYANKUMAR RAVJIBHAI PATEL,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5),, AHMEDABAD

This is an appeal filed by the assessee against the order of ld. CIT(A)-3, Ahmedabad dated 18th January, 2017 for the A.Y. 2009-10. 2. Grievances raised in the appeal are as follows :-

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 open court today on the 15th day of October, 2018.