Fortune Developers, RAJKOT-GUJARAT V. The Asstt. Commr. of Income Tax, Cir.-2, RAJKOT-GUJARAT

ITA 122/RJT/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6483 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 16 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 04-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNA L RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AH MEDABAD] (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. NO: 122/RJT/2017 (ASSESSMENT YEAR: 2012-13) FORTUNE DEVELOPERS DEARIKA LOW-RISE, NEAR MADHAPAR CHOWK, GREEN FUEL RESTAURANT LANE, 15FT RING ROAD, RAJKOT V/S A.C.I.T., CIRCLE-2, RAJKOT (APPELLANT) (RESPONDENT) PAN: AACFF 3536A APPELLANT BY : NONE RESPONDENT BY : SHRI PRAVEEN VERMA, SR. D.R. ( )/ ORDER DATE OF HEARING : 28 -02-201 9 DATE OF PRONOUNCEMENT : 11-03-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. CIT(A)-2, AHMEDABAD DATED 11.01.2017 PERTAINING TO A.Y. 2012-13. ITA NO. 122/ RJT/2017 . A.Y. 2012-13 2 2. ON THE DATE OF HEARING I.E. ON 28-02-2019, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 11 - 03- 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 11 /03/2019 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