Shri Dinkar Mulshankar Bhatt, Ahmedabad v. The Income tax Officer,Ward-10(3),, Ahmedabad

ITA 368/AHD/2009 | 2004-2005
Pronouncement Date: 14-07-2011 | Result: Dismissed

Appeal Details

RSA Number 36820514 RSA 2009
Assessee PAN AFPPB2558G
Bench Ahmedabad
Appeal Number ITA 368/AHD/2009
Duration Of Justice 2 year(s) 5 month(s) 10 day(s)
Appellant Shri Dinkar Mulshankar Bhatt, Ahmedabad
Respondent The Income tax Officer,Ward-10(3),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 14-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 14-07-2011
Date Of Final Hearing 14-07-2011
Next Hearing Date 14-07-2011
Assessment Year 2004-2005
Appeal Filed On 04-02-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI A. K. GARODIA ACCOUNTANT MEMBER I.T.A. NO.368 / AHD/2009 (ASSESSMENT YEAR 2004-05) DINKAR MULSHANKAR BHATT 8-A NEW UDAYPARK SOICIETY SANJIVANI HOSPITAL VASTRAPUR TALAV AHMEDABAD VS. ITO WARD 10(3) AHMEDABAD PAN/GIR NO. : AFPPB 2558G (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI S K MEENA SR. DR O R D E R PER SHRI A. K. GARODIA AM:- THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 28.11.2008 OF LD. CIT(A) XVI AHMEDABAD FOR THE ASS ESSMENT YEAR 2004- 05. 2. THIS APPEAL WAS FIXED FOR HEARING ON 14 TH JULY 2011 AND THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH REGISTERED A.D. POST WHICH HAS BEEN DULY SERVED ON THE ASSESSEE AS PER THE ACKNOWL EDGEMENT AVAILABLE ON RECORD. IN SPITE OF THIS NONE APPEARED ON BEHALF OF THE ASSESSEE ON THIS DATE OF HEARING. THERE IS NO REQUEST FOR ADJOURNMENT. 3. UNDER THESE CIRCUMSTANCES IT SEEMS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL; HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO I.T.A.NO.368 /AHD/2009 2 BE DISMISSED FOR NON-PROSECUTION. IN OUR ABOVE VI EW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS:- IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTH ER REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR L ORDSHIPS HAVE HELD THAT:- THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 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 PREPARATI ON OF THE REFERENCE THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTI PLAN INDIA (P.) LTD.; 38 ITD 320 (DEL.) THE APPEAL FILED BY THE RE VENUE BEFORE THE TRIBUNAL WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY CO MMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATI ON OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS TREAT ED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISI ON OF RULE 19 OF THE APPELLATE RULES 1963. 4. IN THE RESULT THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON- PROSECUTION. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 14 TH JULY. 2011. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 14 TH JULY 2011 SP I.T.A.NO.368 /AHD/2009 3 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 6. THE GUARD FILE 1. DATE OF DICTATION 14/7 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER14/7 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 14/7 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 14/7 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 15/7 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15/7/11 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. ..