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

PDF · subscribers
ITA 391/AHD/2017Status: DisposedITAT Ahmedabad15 October 2018AY 2009-102 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 was not serious in pursuing the appeal due to non-appearance. Citing various High Court and ITAT 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 AY 2009-10. The appeal raised grievances regarding the credit of bank balance and levy of interest. However, the assessee failed to appear for the hearing.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear for the hearing. The specific grievances regarding bank balance and interest were not adjudicated.

Which sections of the Income-tax Act were involved?

Section 234A,Section 234B,Section 234C,Section 234D

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD

1.

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 :-

“1. The Learned ITO has erred in law and on facts in not considering the total credit of Bank Balance into the income of the assessee.

2.

He has erred in levying interest under section 234A, B, C or D of the Income Tax Act, 1961 ad setting off the TDS against the dues.”

3.

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.

ITA No.391/Ahd/2017 Assessment Year: 2009-10 Page 2 of 2

4.

In the result, appeal filed by the assessee is dismissed. Pronounced in the open court today on the 15th day of October, 2018.

Sd/- Pramod Kumar (Accountant Member) Dated: Ahmedabad, the 15th day of October, 2018.

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

More judgments on Section 234A

All 5,126 judgments and leading authorities on Section 234A →

Recent GST High Court judgments

Search GST case law →