M/s. Camex International, Ahmedabad V. The Income tax Officer, Ward-11(4), Ahmedabad

CO 36/AHD/2005

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 4560 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 1 month(s) 19 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-04-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 11-02-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N.PHAUJA, ACCOUNTANT MEMBER CO NO.36/AHD/2005 (ARISING OUT ITA NO.3740/AHD/2004) ASSESSMENT YEAR:2001-02 DATE OF HEARING:1.4.10 DRAFTED:5.4.10 M/S. CAMEX INTERNATIONAL, 13M GURAVGAU NARJETM D.B. SCHOOL ROAD, AHMEDABAD PAN NO.AABFC9642B V/S. INCOME TAX OFFICER, WARD-11(4), AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SMT NEETA SHAH, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS CROSS OBJECTION (CO) BY THE ASSESSEE IS ARISI NG OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX(APPEALS)-XVII, AHMEDABAD IN APPEAL NO. CIT[A] - XVII/WD.11(4)/35/04-05 DATED 08-10-2004. THE ASSESS MENT WAS FRAMED BY THE ITO, WARD-11[4], AHMEDABAD U/S.143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 19-03-2004 FO R THE ASSESSMENT YEAR 2001-02. 2. WE FIND THAT THE CO WAS FIXED FOR HEARING TODAY I.E. 01-04-2010, VIDE ORDER SHEET ENTRY DATED 29-12-2009 VIDE WHICH NOTICE WAS ISSUED AND SERVED ON THE ASSESSEE AS PER A/D CARD RECEIVED IN THIS OFFICE OF THE TRIBUNAL DATED 13-02-2010, DESPITE SERVICE, NONE ATTENDED ON BEHALF OF THE ASS ESSEE. ACCORDINGLY, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTEREST IN PROSECUTI NG THIS APPEAL. THE LD. SR-DR ALSO CO NO.36/AHD/2005 A.Y.200 1-02 M/S. CAMEX INTERNATIONAL V. ITO WD-11(4) ABD PAGE 2 OBJECTED FOR GIVING FRESH OPPORTUNITY TO THE ASSESS EE AS THE REVENUE OF THE DEPARTMENT IS LOCKED IN LITIGATION. IN VIEW OF THE ABOVE, WE DISMISS THIS APPEAL. THIS APPEAL OF THE ASSESSEE IS DISMISSED BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES CO IS DISMISSED FOR NON-P ROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 01/04/2010 SD/- SD/- (A.N.PHAUJA) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 01/04/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-XVII, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD