Lataben A.Sheth, Ahmedabad V. The Income tax Officer,Ward-7(2), Ahmedabad

ITA 1024/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76750 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 07-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA SR D R

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.1024/AHD/2011 [ASSTT.YEAR : 2007-2008] LATABEN A. SHETH 9, SWAMINAGAR BUNGLOWS NR.SHATRUNJAY TOWER NR.SOMESHWAR JAIN DERASAR, AHMEDABAD. PAN : AIJPS 6653 G` /VS. ITO, WARD-7(2) AHMEDABAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : NONE + 2 3 )/ REVENUE BY : SHRI R.K. DHANISTA, SR.DR 5 2 &(*/ DATE OF HEARING : 12 TH MAY, 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 06-06-2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2007-2008 IS DIRECTED AGAINST T HE ORDER OF THE CIT(A). 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE- APPELLANT. THE APPEAL WAS FILED LATE BY 44 DAYS BE FORE THE TRIBUNAL, FOR WHICH THE ASSESSEE HAS FILED AN APPLICATION FOR CON DONATION OF DELAY IN FILING THE APPEAL. HOWEVER, DUE TO DEFECT IN THE P RESENTATION OF APPEAL ITA NO.1024/AHD/2011 -2- BEFORE THE TRIBUNAL DEFECT MEMO WAS ISSUED TO THE A SSESSEE, BUT THE ASSESSEE COULD NOT RECTIFY DEFECT POINTED BY THE RE GISTRY OF THE TRIBUNAL. THE NOTICE OF HEARING OF THE APPEAL FIXED FOR TODAY I.E. 12/05/2014 SENT PER REGISTERED AD POST, HAS COME BACK AS UNDELIVERED. THE NOTICE OF HEARING WAS SENT BY TRIBUNAL AT THE CORRECT ADDRESS OF THE ASSESSEE-APPELLANT, MENTIONED BY HER IN THE STATUTORY FORM OF THE APPEA L TO THE APPELLATE TRIBUNAL I.E. FORM NO.36. IN THESE FACTS, WE ARE O F THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL B EFORE THE TRIBUNAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320, WE DISMISS THE A PPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD