Income Tax Appellate Tribunal - Ahmedabad
Narendra Ramanlal Desai,Huf, Valsad vs Income Tax Officer,Ward-2,, Vapi on 18 November, 2016
I.T.A. No.851/Ahd/2013 Assessment Year: 2003-04 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, "SMC", AHMEDABAD [Coram: Pramod Kumar AM] I.T.A. No.851/Ahd/2013 Assessment Year: 2003-04 Narendra Ramanlal Desai (HUF), ......................Appellant At. Palsana Post, Udwada, Distt. Valsad - 396 180 [PAN: AAFHN 4661 D] Vs. Income Tax Officer, Ward - 2, Vapi. ...................Respondent Appearances by:
None, for the appellant Anil Kumar Bhardwaj, for the respondent Date of concluding the hearing: 17.11.2016 Date of pronouncing the order: 18.11.2016 O R D E R This is an appeal filed by the assessee appellant against the order of ld. CIT(A)- Valsad dated 30.10.2012 for the Assessment Year 2003-04.
2. It is noticed that when the matter came up for hearing, none appeared for and on behalf of the assessee appellant despite notice having been sent by Registered Post. 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 I.T.A. No.851/Ahd/2013 Assessment Year: 2003-04 Page 2 of 2 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. I, therefore, dismiss the appeal filed by the assessee for non-prosecution.
3. In the result, appeal filed by the assessee is dismissed. Pronounced in the open Court on this 18th day of November, 2016.
Sd/-
Pramod Kumar (Accountant Member) Dated: the 18 th day of November, 2016.
PBN/*
Copies to: (1) The appellant
(2) The respondent
(3) CIT
(4) CIT(A)
(5) DR
(6) Guard File
By order
Assistant Registrar
Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad