M/s Kishor Project Pvt. Ltd.,, RAJKOT-GUJARAT v. The Dy. Commr. Income Tax, Circle-1, RAJKOT-GUJARAT

ITA 528/RJT/2014 | 2007-2008
Pronouncement Date: 29-11-2019 | Result: Dismissed

Our System has flagged this appeal as eligible for Vivad Se Vishwas Scheme. If you are party to this appeal, get on a Free Consultation Call with our team of Legal Experts who shall guide you as to how you can save huge Interest and Penalty in VSV Scheme.


Apply Now
        
Try VSV Calculator

Appeal Details

RSA Number 52824914 RSA 2014
Assessee PAN AACCK3721F
Bench Rajkot
Appeal Number ITA 528/RJT/2014
Duration Of Justice 5 year(s) 2 month(s) 21 day(s)
Appellant M/s Kishor Project Pvt. Ltd.,, RAJKOT-GUJARAT
Respondent The Dy. Commr. Income Tax, Circle-1, RAJKOT-GUJARAT
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2019
Appeal Filed By Assessee
Tags 528
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 29-11-2019
Last Hearing Date 30-07-2019
First Hearing Date 29-11-2019
Assessment Year 2007-2008
Appeal Filed On 08-09-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER & MS. MADHUMITA ROY JUDICIAL MEMBER ITA NOS. 528/RJT/2014 (ASSESSMENT YEAR : 2007-08) M/S. KISHOR PROJECT PVT. LTD. BHUSAN BUILDING RACE COURSE RING ROAD RAJKOT VS. DCIT CIRCLE-I RAJKOT [PAN NO. AAC CK3 721 F] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI AMIT PRATAP SINGH SR. D.R. DATE OF HEARING 29/11/2019 DATE OF PRONOUNCEMENT 29/11/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINST ORDER DATED 24.06.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I RAJK OT ARISING OUT OF THE ORDER DATED 11.03.2013 PASSED BY THE DCIT CIRCLE-1 RAJKOT UND ER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED AS TO T HE ACT) FOR THE ASSESSMENT YEAR 2006-07. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE B Y REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO. 36. HOWEV ER AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION FOR ADJOURNMENT WAS FILED. FROM THIS IT IS REASONABLE TO INFER THAT THE ASSESSEE I S NOT SERIOUS TO PURSUE HIS CASE. HONBLE SUPREME COURT IN THE CASE OF CIT-VS-B.N. BHATTACHAR GEE AND ANOTHER 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVEL Y PURSUING IT. HONBLE M.P. HIGH - 2 - ITA NO.528/RJT/2014 M/S. KISHOR PROJECT PVT. LTD. VS DCIT A.Y. 2007-08 COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R-VS-CWT 223 ITR 480(M.P.) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR N OT TAKING NECESSARY STEPS. SIMILAR VIEW IS TAKEN BY I.T.A.T. DELHI BENCH IN THE CASE OF MU LTIPLAN INDIA LTD. 38 ITD 320. CONSIDERING THE ABOVE SINCE IT APPEARS THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL WE ARE INCLINED TO DISMISS THE APPEAL F ILED BY THE ASSESSEE FOR NON-PROSECUTION. HOWEVER THE ASSESSEE IS AT LIBERTY TO APPLY FOR REC ALL OF THE ORDER WITHIN THE PRESCRIBED TIME AFTER FURNISHING THE SUITABLE REASONS FOR NON- APPEARANCE. HENCE THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 29/11/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/11/2019 TANMAY SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. ! ' #$%% / DR ITAT RAJKOT 6. &' () / GUARD FILE. / BY ORDER //TRUE COPY// / ( DY./ASSTT.REGISTRAR) ! #$ / ITAT RAJKOT 1. DATE OF DICTATION 29.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.11.2019 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 D ICTATING 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 29.11.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER