Shri Mahesh Agrawal, Baroda V. The Income tax Officer,Ward-2(3), Baroda

ITA 1331/AHD/2012

• Counselvise Citation: 133120514 RSA 2012
• Duration Of Justice: 3 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-08-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 20-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SINGH SRDR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.1331/AHD/2012 ( / ASSESSMENT YEAR : 2003-04) SHRI MAHESH AGRAWAL 11-A, SUNITA SOCIETY R.C.PATEL ESTATE OLD PADRA ROAD VADODARA 390 020 / VS. THE INCOME TAX OFFICER WARD-2(3) BARODA ./ ./ PAN/GIR NO. : AGAPA 3959 K ( ' / APPELLANT ) .. ( #' / RESPONDENT ) ' $ / APPELLANT BY : -NONE- #' % $ / RESPONDENT BY : SHRI D.V. SINGH, SR.DR &'( % ) / DATE OF HEARING 11/08/2015 *+, % ) / DATE OF PRONOUNCEMENT 14/08/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-II, BARODA [CIT(A) IN SHORT] DATED 12/04/2012 PERTAINING TO ASSESSMENT YEAR (AY) 2003-04. 2. AT THE TIME OF HEARING FIXED TODAY, I.E. ON 11/0 8/2015, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT APPLICATION IS FILED. ON PREVIOUS OCCASION, I.E. ON 22/08/2012 AL SO HEARING WAS ADJOURNED AS NONE APPEARED ON THE SAID DATE. LAST NOTICE HAS BEEN ISSUED ITA NO.1331/AHD /2012 SHRI MAHESH AGRAWAL VS. ITO ASST.YEAR 2003-04 - 2 - ON 26/06/2015 FIXING THE DATE OF HEARING ON 11/08/2 015 AND THE SAME WAS DULY SERVED UPON THE ASSESSEE (REGD-AD ON RECORD). UNDER THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL AS THE CONDUCT OF ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADH YA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR 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 (DE LHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . THE ASSESSEE SHALL HOWEVER 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, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 14 TH DAY OF AUGUST, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 14/ 08 /2015 0)..& , '.&../ T.C. NAIR, SR. PS ITA NO.1331/AHD /2012 SHRI MAHESH AGRAWAL VS. ITO ASST.YEAR 2003-04 - 3 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-II, BARODA 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 12.8.15 (COPIED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..12.8.15 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.14.8.15. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.8.15 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