IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NOS: 111 & 112/AHD/2013 (ASSESSMENT YEARS: 2002-03 & 2005-06) SHRI VINODKANT SANGHANI, 13, AMEE SOCIETY, DIWALIPURA, OLD PADRA ROAD, BARODA-390020 V/S ACIT, CIRCLE-2(2), BARODA (APPELLANT) (RESPONDENT) PAN: ANCPS7450B APPELLANT BY : NONE RESPONDENT BY : SMT. SONIA KUMAR, SR. D.R. ( )/ ORDER DATE OF HEARING : 20 -03-201 7 DATE OF PRONOUNCEMENT : 22 -03-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-II, BARODA DATED 15.10.2012 PERTAINING TO A. YS. 2002-03 & 2005-06. ITA NOS. 111 & 112/AHD/2013 . A.YS. 2002-0 3 & 2005-06 2 2. ON THE DATE OF HEARING I.E. ON 20-03-2017, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED O N BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARI NG WAS SERVED ON ASSESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL, THEREFORE, FOLLOWING THE DECISION OF IT AT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 ( DEL), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWE VER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESS EE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 22 - 03- 20 17 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 22 /03/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD