AMBALAL SARABHAI ENTERPRISES LIMITED,BARODA vs. THE DY.CIT.,COM.CIRCLE-1(1), BARODA

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ITA 3137/AHD/2011Status: DisposedITAT Ahmedabad29 November 2017AY 1982-833 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 1982-83. Despite notice, the assessee neither appeared nor filed an adjournment application.

What were the issues?

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

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, “ D ” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Respondent: Shri V. K. Singh, Sr. D.R
Hearing: 29/11/2017

आदेश / O R D E R

PER MAHAVIR PRASAD, JUDICIAL MEMBER : This is an appeal by the assessee against the order of the Commissioner of Income Tax(Appeals)-I, Baroda, dated 22/09/2011 for the Assessment Year (AY) 1982-83.

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

ITA No. 3137/Ahd/2011 Ambalal Sarabhai Enterprises Ltd. vs. DCIT Asst.Year – 1982-83 - 2 - application for adjournment has been filed. 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. We, therefore, dismiss the appeal filed by the assessee for non-prosecution.

3.

In the result, appeal filed by the assessee is dismissed.

This Order pronounced in Open Court on 29/11/2017

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ITA No. 3137/Ahd/2011 Ambalal Sarabhai Enterprises Ltd. vs. DCIT Asst.Year – 1982-83 - 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)-I, Baroda �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 True Copy

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