Synergy Multichem Pvt.Ltd., Baroda V. The Addl.CIT.,Range-4, Baroda

ITA 1057/AHD/2009

• Counselvise Citation: 105720514 RSA 2009
• Duration Of Justice: 2 year(s) 4 month(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: 2004-2005
• Appeal Filed On: 08-04-2009
• 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. 1057/AHD./2009 ASSESSMENT YEAR : 2004-2005 SYNERGY MULTICHEM PVT. LTD., VADODARA -VS- ADDL .C.I.T., RANGE-4, VADODARA (PAN : AAGCS 5707B) (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 SHRI T.K.SHARMA, J.M. THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 17.12.2008 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II I, BARODA FOR THE ASSESSMENT YEARS 2004-2005. 2. THE HEARING OF THE APPEAL WAS FIXED ON 09.08.20 11. 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 APPEAL. WHILE TAKING THIS VIEW, WE DERIVE SUPPO RT FROM THE DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I.T.R. 480] AND I.T.A.T., DELHI BENCH IN THE C ASE OF C.I.T. VS. MULTIPLAN INDIA LTD. ITA NOS. 1057-AHD-2009 2 [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. 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.