IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NOS: 1405 & 1406/AHD/2013 (ASSESSMENT YEAR: 2008-09) JAYANTIBHAI VIRJIBHAI BABARIYA 56, MAHESHWARI SOCIETY, VARACHHA ROAD, SURAT-PIN: 395006 V/S DY.CIT, CIRCLE-9, SURAT (APPELLANT) (RESPONDENT) PAN: AFHPB0820M APPELLANT BY : NONE RESPONDENT BY : SHRI SANTOSH KARNANI, SR. D. R. ( )/ ORDER DATE OF HEARING : 04 -04-201 6 DATE OF PRONOUNCEMENT : 04 -04-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LD. CIT(A)-V, SURAT DATED 21.03.2013 & 23.03.2013 PERTA INING TO A.Y. 2008-09. ITA NOS. 140 5 & 1406/AHD/2013 . A.Y. 2008-0 9 2 2. ON THE DATE OF HEARING I.E. ON 04-04-2016, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED O N BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARI NG WAS SERVED ON ASSESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL, THEREFORE, FOLLOWING THE DE CISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIM INE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNA L FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APP EARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, BOTH THESE APPEALS OF ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 04 - 04 - 2016 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY 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