M/s. Ornet Developers, Ahmedabad V. The Income tax Officer,Ward-9(1), Ahmedabad

ITA 115/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89468 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD .. , ( .) .. , ! BEFORE SHRI BEFORE SHRI G.D. AGARWAL,VICE PRESIDEN T (AZ) AND SHRI S.S. GODARA, JUDICIAL MEMBER ./ I.T.A. NO.115/AHD/2012 ( / ASSESSMENT YEAR : 2008-09) M/S.ORNET DEVELOPERS C/O.SANJAY PATEL,PARTER 405, OLIVE ARCADE OPP.SAMUDRA COMPLEX NR.HOTEL CLASSIC GOLD NAVRANGPURA AHMEDABAD-380 009 / VS. THE INCOME TAX OFFICER WARD-9(1) AHMEDABAD % & ./ ./ PAN/GIR NO. : AABFO 0157 B ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %(+ / APPELLANT BY : -NONE- )*%(,+ / RESPONDENT BY : SHRI M.K.SINGH, SR.D.R. - . /,0 1& / DATE OF HEARING 21/05/2015 234 ,0 1& / DATE OF PRONOUNCEMENT 21/05/2015 / O R D E R PER SHRI G.D. AGARWAL, VICE-PRESIDENT(AZ): THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER OF THE LEARNED CIT(APPEALS)-XV, AHMEDABAD DATED 28/01/ 2011 FOR THE ASSESSMENT YEAR 2008-09. ITA NO.115/AHD/2012 M/S.ORNET DEVELOPERS VS. ITO ASST.YEAR 2008-09 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASION, I.E. ON 14/03/2012 ALSO ASSESSEE DID NOT APPEAR. LAST N OTICE HAS BEEN ISSUED ON 17/04/2015 FIXING THE DATE OF HEARING ON 21/05/2015 AS PER ADDRESS FURNISHED BY T HE ASSESSEE IN FORM NO.36, WHICH WAS SENT THROUGH REGISTERED POST (A.D. ) TO THE ASSESSEE (AS PER EVIDENCE ON RECORD RG 272927660 IN) AND THE S AME WAS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS LEFT. TH E ASSESSEE HAS NOT INTIMATED CORRECT/CHANGED ADDRESS TO THE TRIBUNAL. UNDER THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN TH E CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M. P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE COURT ON 21 ST MAY, 2015 AT AHMEDABAD. SD/- SD/- (.. ) ( .. ) ( .) ( S.S. GODARA ) ( G.D. AGARWAL ) JUDICIAL MEMBER VICE PRESIDENT (AZ) AHMEDABAD; DATED 21/ 05 /2015 71... , ..../ T.C. NAIR, SR. PS ITA NO.115/AHD/2012 M/S.ORNET DEVELOPERS VS. ITO ASST.YEAR 2008-09 - 3 - !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )*%( / THE RESPONDENT. 3. 89:0 - ;0 / CONCERNED CIT 4. - ;0 ( ) / THE CIT(A)-XV, AHMEDABAD 5. < = )0.9: , 19:4 , 8 / DR, ITAT, AHMEDABAD 6. >? / / GUARD FILE. ! / BY ORDER, * <0)0 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 21.5.15(DICTATION-PAD 1+ PAGE ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..21.5.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.21.5.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.5.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER ..