Shri Dineshbhai K.Raval, Ahmedabad V. The Income tax Officer,Ward-7(2), Ahmedabad

ITA 1275/AHD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9942 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-09-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 23-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K JHA
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER DATE OF HEARING : 15/09/2010 DRAFTED ON: 15/09/2010 ITA NO.1275/AHD/2010 ASSESSMENT YEAR : 2006-07 DINESHBHAI V.RAVAL B-303, SHUKAN-2 OPP.AMARKADAM BUNGLOWS RAMDEVNAGAR SATELLITE, AHMEDABAD VS. THE INCOME TAX OFFICER WARD-7(2) NAVJIVAN PRESS ROAD AHMEDABAD PAN/GIR NO. : ADYPR3079B ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY: SHRI S.K.JHA, SR. D.R. O R D E R THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF THE LEARNED CIT(APPEALS) -XXI, AHMEDABAD DATED 19/01/2009 PASSED FOR ASSESSMENT YEAR 2006-0 7 AS PER THE FOLLOWING GROUNDS:- (1) THE C.I.T.APPEAL HAS APPROVED THE ASSTT.UNDER PASSE D BY THE A.O. FOR RS.85,210/- BEING AGRICULTURAL INCOME TREA TED AS INCOME FROM OTHER SOURCES, WITHOUT CONSIDERING THE FACTS/EVIDENCES/SUBMISSION OF THE CASE. (2) THE C.I.T. APPEAL HAS ALSO APPROVED THE ASSTT.ORDER PASSED BY THE A.O. FOR RS.9,023/- BEING BANK LOAN INTEREST WITHOUT CONSIDERING THE FACTS / EVIDENCES / SUBMISSION OF T HE CASE. THEREFORE YOUR APPELLANT PRAY TO DELETE THE SAID AD DITIONS AFTER CONSIDERING THE FACTS / EVIDENCES OF THE CASE . ITA NO.1275/AHD /2010 DINESHBHAI V.RAVAL VS. ITO ASST.YEAR - 2006-07 - 2 - (3) THE C.I.T. APPEAL HAS ALSO APPROVED THE ASST.ORDER PASSED BY THE A.O. FOR RS.9690/- BEING 20% DISALLOWANCES OF DEPRECIATION ON CAR WITHOUT CONSIDERING THE FACTS / EVIDENCES / SUBMISSION OF THE CASE. THEREFORE YOUR APPELLANT P RAY TO DELETE THE SAID ADDITIONS AFTER CONSIDERING THE FAC TS / EVIDENCES OF THE CASE. 2. IN THE PAST ON SEVERAL OCCASIONS, NOTICES HAVE B EEN ISSUED, BUT NO ONE FROM THE SIDE OF THE APPELLANT HAD APPEARED. AGAIN, A NOTICE WAS ISSUED ON 25/08/2010 FIXING THE DATE OF HEARING ON 15/09/2010 WHICH WAS DULY SERVED UPON THE ASSESSEE BY RPAD (AS PER EVID ENCE ON RECORD). EVEN TODAY (I.E. 15/09/2010), NO ONE APPEARED. UND ER THE CIRCUMSTANCES, I HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE T HE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF E STATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) A ND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MU LTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF T HE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 15 TH SEPTEMBER-2010. SD/- ( MUKUL KR. SHRAWAT ) JUDICIAL MEMBER AHMEDABAD; DATED 15 TH SEPTEMBER-2010 T.C. NAIR, SR. PS ITA NO.1275/AHD /2010 DINESHBHAI V.RAVAL VS. ITO ASST.YEAR - 2006-07 - 3 - COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-XXI, AHMEDABAD 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD 1. DATE OF DICTATION..15/09/2010 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15/09/2010 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16/09/2010 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER