Shri Pareshbhai Himatlal Madhwani, Ahmedabad V. The Income tax Officer,Ward-7(3), Surat

ITA 1291/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9547 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 68; 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.1291/AHD/2013 / ASSTT. YEAR: 2009-2010 SHRI PARESHBHAI HIMATLAL MADHWANI C/O.KSD & ASSOCIATES CHARTERED ACCOUNTANTS 608-9, PRATIKSHA COMPLEX MAHALAXMI PAANCH RASTA PALDI, AHMEDABAD 380 007. VS ITO, WARD - 7(3) SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. MADHUSUDAN, SR.DR / DATE OF HEARING : 03/01/2017 / DATE OF PRONOUNCEMENT: 09/01/2017 $%/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF LD.CIT(A)-V, SURAT DATED 18.2.2013 PASSED FOR THE ASSTT.YEAR 200 9-10. 2. GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.26,95,500/- WHICH WAS ADDED BY T HE AO WITH THE AID OF SECTION 68 OF INCOME TAX ACT, 1961. 3. THE ASSESSEE DID NOT RESPOND TO THE NOTICE OF TH E AO, THEREFORE, AN EX PARTE ASSESSMENT ORDER UNDER SECTION 144 OF THE ACT WAS PASSED. ON APPEAL, THE LD.CIT(A) HAS CONFIRMED THE ORDER OF LD.AO. IN RESPONSE TO THE NOTICE, SHRI KALPESH S. DOSHI, CA HAS APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, VIDE LETTER DATED 3.1.2017 HE HAS INTIMATED THAT HE IS NOT PROSECUTING THIS APPEAL, AND WITHDRAWING AUTHORITY LETTER. HE HAS GI VEN ADVANCE NOTICE TO THE ITA NO.1291/AHD/2013 2 ASSESSEE VIDE LETTER DATED 13.6.2016 STATING THAT H E WOULD NOT BE APPEARING ON THE NEXT DATE OF HEARING. COPY OF THE LETTER HAS A LSO BEEN PLACED. IN RESPONSE TO THE SERVICE OF NOTICE NO ONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. THEREFORE, THIS APPEAL IS DISMISSED FOR WANT OF PRO SECUTION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 9 TH JANUARY, 2017 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER