Western India Ceramics Pvt. Ltd., V. The ACIT.,Circle-4(2), Baroda

ITA 1025/AHD/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50493 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-08-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 03-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A B ENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI R.C.SHARMA, A.M.) I.T.A. NOS. 1024 & 1025/AHD./2009 ASSESSMENT YEAR : 1999-2000 & 2001-2002 WESTERN INDIA CERAMICS PVT. LTD., BARODA -VS- A.C.I.T., CIRCLE-4(2), BARODA (PAN : AAACW 1838K) (APPELLANT) (RESPO NDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MEENA, D.R. DATE OF HEARING : 09.08.2011 DATE OF PRONOUNCEMENT : 09.08.2011 O R D E R PER BENCH: THESE TWO APPEALS FILED BY THE ASSESSEE ARE AGAINS T THE ORDERS DATED 29.01.2009 AND 03.02.2009 PASSED BY THE LEARNED COMMISSIONER O F INCOME TAX (APPEALS)-III, BARODA FOR THE ASSESSMENT YEARS 1999-2000 & 2001-20 02 RESPECTIVELY. AS BOTH THE APPEALS PERTAIN TO THE SAME ASSESSEE AND ARGUED BY THE COMMON REPRESENTATIVE AND HEARD ON THE SAME DATE, THE SAME ARE DISPOSED OFF B Y THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THE HEARING OF THE APPEALS WAS FIXED ON 09.08.2 011. DESPITE THE NOTICE OF HEARING SENT THROUGH REGISTERED POST WITH A/D FIXING THE DA TE OF HEARING TODAY I.E. ON 09.08.2011 AND PROOF OF RECEIPT OF THE ABOVE NOTICE OF HEARING AVAILABLE ON RECORD, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE, NOR WAS THERE A NY APPLICATION SEEKING ADJOURNMENT OF THE HEARING. THEREFORE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS. WHILE TAKING THIS VIEW, WE DERIVE SUPP ORT FROM THE DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. ITA NOS. 1024 & 1025-AHD-2009 2 [223 I.T.R. 480] AND I.T.A.T., DELHI BENCH IN THE C ASE OF C.I.T. VS. MULTIPLAN INDIA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSESSEES APPEALS FOR WANT OF PROSECUTION. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 09.08.2011. SD/- SD/- (R.C.SHARMA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09/08/2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S.