No AI summary yet for this case.
Income Tax Appellate Tribunal, “ A ” BENCH, AHMEDABAD
Before: SHRI MAHAVIR PRASAD & SHRI, MANISH BORAD
आदेश / O R D E R
PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : This is an appeal by the assessee against the order of the Commissioner of Income Tax(Appeals)-I, Ahmedabad, dated 31/07/2014 for the Assessment Year (AY) 2008-09.
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
ITA No. 114/Ahd/2015 Shri Dharmendra J. Pandya vs. ITO Asst.Year – 2008-09. - 2 - 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.
In the result, appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 30/10/2017 Sd/- Sd/- Ekuh’k cksjM Ekuh’k cksjM egkohj izlkn egkohj izlkn Ekuh’k cksjM Ekuh’k cksjM egkohj izlkn egkohj izlkn ¼ys[kk lnL;½ ¼U;kf;d lnL;½ ¼ys[kk lnL;½ ¼U;kf;d lnL;½ ¼ys[kk lnL;½ ¼U;kf;d lnL;½ ¼ys[kk lnL;½ ¼U;kf;d lnL;½ ( MANISH BORAD ) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30/10/2017 Priti Yadav, Sr. PS 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, 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