RAMESH N. KHER,ANAND vs THE INCOME TAX OFFICER, ANAND

Income Tax Appellate Tribunal, AHMEDABAD ‘C’ BENCH, AHMEDABAD

Per Pramod Kumar, AM:

By way of this appeal, the assessee appellant has challenged correctness of the order dated 22nd January 2014, passed by the learned CIT(A)-IV, Baroda, in the matter of assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the assessment year 2008-09. 2. It is noticed that when the matter came up for hearing, none appeared for and on behalf of the assessee despite notice having been served on the assessee as per the acknowledgement slip available on record. 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

ITA No.735/Ahd/2014 Assessment Year : 2008-09 Page 2 of 2 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. Pronounced in the open court today on the 29th day of August, 2017.

Sd/- Sd/- Mahavir Prasad Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 29th day of August, 2017 PBN/* Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order

RAMESH N. KHER,ANAND vs. THE INCOME TAX OFFICER, ANAND