M/s. Vallabhnagar Cement Products, Ahmedabad v. The Income tax Officer, Ward-3(3),, Ahmedabad

ITA 1267/AHD/2007 | 1991-1992
Pronouncement Date: 30-03-2012 | Result: Dismissed

Appeal Details

RSA Number 126720514 RSA 2007
Assessee PAN AAEFV9311P
Bench Ahmedabad
Appeal Number ITA 1267/AHD/2007
Duration Of Justice 5 year(s) 4 day(s)
Appellant M/s. Vallabhnagar Cement Products, Ahmedabad
Respondent The Income tax Officer, Ward-3(3),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 05-02-2008
Date Of Final Hearing 05-03-2012
Next Hearing Date 05-03-2012
Assessment Year 1991-1992
Appeal Filed On 26-03-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD BEFORE SHRI A. K. GARODIA ACCOUNTANT MEMBER AND SHRI KUL BHARAT JUDICIAL MEMBER I.T.A. NO. 1267/ AHD/2007 (ASSESSMENT YEAR 1991-92) M/S. VALLABHNAGAR CEMENT PRODUCTS 24 PALMBEACH BUNGLOWS 282/1 THALTEJ HEBATPUR ROAD AHMEDABAD VS. ITO WARD 3(3) AHMEDABAD PAN/GIR NO. : AAEFV9311P (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI A TIRKEY SR. DR DATE OF HEARING: 05.03.2012 DATE OF PRONOUNCEMENT: 30.03.2012 O R D E R PER SHRI A. K. GARODIA AM:- THIS APPEAL BY THE ASSESSEE WAS FIXED FOR HEARING ON 05.03.2012 AND THE NOTICE OF HEARING WAS DULY SENT TO THE ASSE SSEE BY RPAD WHICH HAS BEEN SERVED ON THE ASSESSEE AS PER THE ACKNOWLE DGEMENT AVAILABLE ON RECORD. IN SPITE OF THIS NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING HIS APPEAL AND HENCE THE SA ME IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN OUR ABOVE VIEW W E FIND SUPPORT FROM THE FOLLOWING DECISIONS:- IN THE CASE OF CIT VS B.N. BHATTACHARGEE AND ANOTHE R REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN TH EIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FIL ING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. I.T.A.NO. 1267 /AHD/2007 2 IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS C IT 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE I NSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER:- IF THE PARTY AT WHOSE INSTANCE THE REFERENCE IS M ADE FAILS TO APPEAR AT THE HEARING OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENC E THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. IN THE CASE OF CIT VS MULTIPLAN INDIA LIMITED; 38 ITD 320 (DEL) THE APPEAL WAS FILED BY THE REVENUE BEFORE THE TRIB UNAL WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOB ODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJ OURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATIO N AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TR IBUNAL ON THE BASIS OF INHERENT POWERS TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES 1963. 2. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (KUL BHARAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR AHMEDABAD BY ORDER 6. THE GUARD FILE AR ITAT AHMEDABAD I.T.A.NO. 1267 /AHD/2007 3 1. DATE OF DICTATION 27/3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28/3.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 30/3 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.30/3 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30/3/12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER.