INTERKILN INDUSTRIES LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-4, AHMEDABAD

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ITA 2489/AHD/2013Status: DisposedITAT Ahmedabad29 June 2017AY 2003-043 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, citing precedents for dismissing appeals due to non-prosecution. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2003-04. The case was listed for hearing on multiple dates, and on the last scheduled date, none appeared on behalf of the assessee.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear for hearings.

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. DR
Hearing: 29/06/2017

आदेश / O R D E R

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :

This is an appeal filed by the assessee/appellant against the order of learned CIT(A)-VIII, Ahmedabad, dated 24th January, 2013, for the Assessment Year (A.Y.) 2003-04.

2.

Earlier this case was fixed for hearing on various dates i.e. on 09.12.2016, 09.03.2017 and 16.05.2017. Lastly this case was fixed for

ITA No.2489/ Ahd/2013 Interkiln Industries Ltd. vs. DCIT Asst.Year – 2003-04 - 2 - hearing on 28.06.2017 as per the assessee’s request letter dated 16.05.2017. It is noticed that when the matter came up for hearing on 28.06.2017, none appeared for and on behalf of the assessee. 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 29/06/2017

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ITA No.2489/ Ahd/2013 Interkiln Industries Ltd. vs. DCIT Asst.Year – 2003-04 - 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)-VIII, 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 True Copy 1. Date of dictation 28/06/2017(covered case) 2. Date on which the typed draft is placed before the Dictating Member 27/06/2017 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 29/06/2017 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 Dispatch of the Order………………

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