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Shreeji Developers, B-1, Shyam Gokul Apartments, Satellite Ring Road, Ahmedabad, Vs The D. C. I.T., Circle-9,Ahmedabad
April, 12th 2013
                         `A' BENCH ­ AHMEDABAD


                           IT (SS) A No.26/Ahd/2008
        Block Period: 01-04-1985 to 31-03-1995 & 01-04-1995 to 21-09-1995

     Shreeji Developers,                Vs The D. C. I.T., Circle-9,
     B-1, Shyam Gokul Apartments,          Ahmedabad
     Satellite Ring Road, Ahmedabad,
     P. A./GIR No. S -332

               (Appellant)                          (Respondent)

            Appellant by       None
            Respondent by      Shri Rahul Kumar, Sr. DR

                         Date of hearing: 08-04-2013
                      Date of pronouncement: 08-04-2013


       PER A. MOHAN ALANKAMONY: The appeal is preferred by the

assessee u/s 253 (1) (b) of the Act aggrieved by the block
assessment order dated 26th December, 2007 passed by the DCIT,
Circle-9, Ahmedabad u/s 158 BC read with section 143(3) and 254 of
the Income Tax Act for the block period 01-04-1985 to 31-03-1995 &
01-04-1995 to 21-09-1995.

2.     In this case, the original block assessment order passed u/s
158BC of the IT Act was set aside by the Tribunal and the matter was
restored to the file of the AO for framing the block assessment order
afresh. The AO gave opportunities to explain the seized materials. In
the absence of any co-operation from the side of the assessee, the
AO passed the present block assessment order after considering the
IT (SS) A No.26/Ahd/2008 (BP 01-04-1985 to 31-03-1995                 2
& 01-04-1995 to 21-09-1995)
Shreeji Developers Vs DCIT, Cir-9, Ahmedabad
written submission of the assessee and the additions were
accordingly made.

3.    On the earlier occasion, the assessee did not cooperate in the
appellate proceedings and, therefore, the appeal was dismissed for
default vide order dated 10-08-2010. Against the aforesaid order of
the Tribunal, the assessee filed Misc. Application No.162/Ahd/2011
and the case matter was recalled vide order dated 15-06-2012 and
the appeal was fixed for hearing on 08-04-2013.

4.     Even on 08-04-2013, at the time of hearing none appeared on
behalf of the assessee despite receipt of the notice served on the
assessee intimating the date of hearing. A/D card is on record. From
the above conduct of the assessee, it reveals that the assessee is not
interested in pursuing its appeal. The Hon'ble Supreme Court in the
case of CIT Vs B. N. Bhattachargee and others, 118 ITR 461
observed that preferring an appeal, means effectively pursuing it. The
Hon'ble M. P. High Court in the case of Estate of Late Tukojirao
Holkar Vs Commissioner of Wealth Tax, 223 ITR 480 dismissed the
reference filed at the instance of the assessee for default and for not
taking necessary steps. Considering the conduct of the assessee in
the present circumstance, we are of the view that the assessee is not
interested in prosecuting the appeal. Therefore, following the order of
ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38
ITD 320 (Del) and the decisions cited above, we hereby dismiss the
appeal filed by the assessee since it appears from the conduct of the
assessee that it does not desire to pursue the appeal.
IT (SS) A No.26/Ahd/2008 (BP 01-04-1985 to 31-03-1995                                3
& 01-04-1995 to 21-09-1995)
Shreeji Developers Vs DCIT, Cir-9, Ahmedabad
5.     In the result, the appeal of the assessee is dismissed.
          Order pronounced in the open Court on 08-04-2013

               Sd/-                                     Sd/-
                (D. K. TYAGI)                          (A. MOHAN ALANKAMONY)
             JUDICIAL MEMBER                            ACCOUNTANT MEMBER

Lakshmikant  Deka/-
           a Deka/ -
Copy of the order forwarded to:
1.   The Appellant
2.   The Respondent
3.   The CIT concerned
4.   The CIT(A) concerned
5.   The DR, ITAT, Ahmedabad
6.   Guard File

                                                                BY ORDER

                                                  Asst. Registrar, ITAT, Ahmedabad
1.     Date of dictation: No Dictation: Applied Multiplan -10-04-2013
2.     Date on which the typed draft is placed before the
       Dictating Member: 10-04-2013 other Member:
3.     Date on which approved draft comes to the Sr. P. S./P.S.:
4.     Date on which the fair order is placed before the
       Dictating Member for pronouncement: N.A.
5.     Date on which the fair order comes back to the Sr. P.S./P.S.:
6.     Date on which the file goes to the Bench Clerk:
7.     Date on which the file goes to the Head Clerk:
8.     The date on which the file goes to the
       Assistant Registrar for signature on the order:
9.     Date of Despatch of the Order:
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