NEW GUJARAT SYNTHETICS LIMITED(IN LIQN.),AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-9, AHMEDABAD

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ITA 1217/AHD/2016Status: DisposedITAT Ahmedabad09 February 2018AY 2008-093 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal inferred that the assessee was not serious about pursuing its appeals. Citing Supreme Court and High Court precedents, the Tribunal dismissed the appeals for non-prosecution.

What were the facts?

The assessee filed three appeals against the orders of the CIT(A) for assessment years 2008-09, 2009-10, and 2011-12. Notices were sent to the assessee, but no one appeared on their behalf, nor was an adjournment requested.

What were the issues?

Whether the appeals should be dismissed due to the assessee's failure to appear and prosecute them.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “ A ” BENCH, AHMEDABAD

Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD

For Respondent: Shri Rajesh Meena, Sr. D.R
Pronounced: 09/02/2018

आदेश / O R D E R

PER MAHAVIR PRASAD, JUDICIAL MEMBER : These are three appeals by the assessee against the separate orders of the Commissioner of Income Tax (Appeals)-9, Ahmedabad, vide Appeal Nos.CIT(A)-XI/363/Wd-5(1)/13-14, CIT(A)-XI/364/Wd-5(1)/13- 14 and CIT(A)-XI/366/Wd-5(1)/13-14 dated 28/11/2014 for the Assessment Years (AYs) 2008-09, 2009-10 & 2011-12.

ITA Nos. 1217, 1218 & 1219/Ahd/2016 New Gujarat Synthetics Ltd. vs. CIT Asst.Years –2008-09, 2009-10 & 2011-12 - 2 - 2. 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. However, at the time of hearing none appeared on behalf of the assessee nor any application for adjournment has been filed. From this, it is reasonable to infer that the assessee is not serious to pursue its cases. 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 appeals. We, therefore, dismiss the appeals filed by the assessee for non-prosecution.

3.

In the result, all three appeals filed by the assessee are dismissed. This Order pronounced in Open Court on 09/02/2018

Sd/- Sd/- एन.के. �ब�लैया महावीर �साद (लेखा सद�य) (�या�यक सद�य) ( MAHAVIR PRASAD ) ( N.K. BILLAIYA ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 09/02/2018 Priti Yadav, sr.PS

ITA Nos. 1217, 1218 & 1219/Ahd/2016 New Gujarat Synthetics Ltd. vs. CIT Asst.Years –2008-09, 2009-10 & 2011-12 - 3 -

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-9, Ahmedabad. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation .. 08/02/2018 (covered case) 2. Date on which the typed draft is placed before the Dictating Member .. 08/02/2018 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S…………….. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

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