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Income Tax Appellate Tribunal - Ahmedabad

Shri Nikhil Tusharbhai Mehta,, ... vs The Income Tax Officer,Ward-9(1),, ... on 26 July, 2017

           आयकर अपील य अ धकरण, अहमदाबाद  यायपीठ 'ch
                                                 ch अहमदाबाद ।
                                                 ch'
         IN THE INCOME TAX APPELLATE TRIBUNAL
                 " B " BENCH, AHMEDABAD

    loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] U;kf;d lnL; ds le{kA
BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
        And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER

                         I.T.A. No. 2207/Ahd/2014
                (  नधा रण वष  / Assessment Year : 2006-07)
  Nikhil Tusharbhai Mehta              बनाम/  The Income-tax Officer,
     Prp. Sun Developers                Vs.          Ward - 9(1),
142, Takshashila, Vastrapur,                         Ahmedabad
    Ahmedabad - 380015
 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AFQPM 0241 N
      (अपीलाथ  /Appellant)               ..      (  यथ  / Respondent)
       अपीलाथ  ओर से /Appellant by :                --None--
         यथ  क  ओर से/Respondent by :     Shri Alok Kumar, Sr. DR

        ु वाई क  तार ख /
       सन                  Date of Hearing             25/07/2017
       घोषणा क  तार ख /Date  of Pronounce ment         26/07/2017

                                आदे श / 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)-XV, Ahmedabad, dated 07th April, 2014, for the Assessment Year (A.Y.) 2006-07.

2. The notice of hearing was sent to the assessee by Registered Post as per the address given in Column No.10 of Form No. 36. However, at the time of hearing none appeared on behalf of the assessee nor any ITA No.2207/Ahd/2014 Nikhil Tusharbhai Mehta vs. ITO Asst.Year -2006-07 -2- application for adjournment has been filed. 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                             26/07/2017




                 Sd/-                                        Sd/-
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              Yks[kk lnL;
                     lnL;                             U;kf;d lnL;
     (PRADIP KUMAR KEDIA)                       ( MAHAVIR PRASAD )
  ACCOUNTANT MEMBER                                JUDICIAL MEMBER
Ahmedabad; Dated 26/07/2017
Priti Yadav, Sr.PS
                                                                     ITA No.2207/Ahd/2014
                                                          Nikhil Tusharbhai Mehta vs. ITO
                                                                       Asst.Year -2006-07
                                                 -3-

आदे श 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 आय)

ु त(अपील) / The CIT(A)-XV, Ahmedabad.

5. ,वभागीय /त/न'ध, आयकर अपील य अ'धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड4 फाईल / Guard file.

आदे शानुसार/ 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 25/07/2017 (covered case)

2. Date on which the typed draft is placed before the Dictating Member ...25/07/2017

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...26/07/2017

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 Despatch of the Order..................