Shri Piyushbhai Chaturbhai Patel, Baroda V. The ACIT.,Circle-5, Baroda

ITA 1427/AHD/2010

• Counselvise Citation: 142720514 RSA 2010
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 04-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SINGH SR DR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.1427/AHD/2010 ASSESSMENT YEAR:2006-07 PIYUSHBHAI CHATURBHAI PATEL, PROP OF M/S. S. R. CONSTRUCTION, 3/81, MIG FLATS, BUDHDEV COLONY, KARELIGAUG, BARODA 390 018 [ PAN NO.AKLPP 3033B ] V/S . ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5, BARODA / APPELLANT .. / RESPONDENT) /BY APPELLANT NONE /BY RESPONDENT SHRI D.K. SINGH, SR-DR /DATE OF HEARING 04-12-2012 /DATE OF PRONOUNCEMENT 07-12-2012 / // / O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-V, BARODA DATE D 30-10-2009 FOR THE ASSESSMENT YEAR 2006-07. 2. NO ONE APPEARED ON BEHALF OF THE ASSESSEE DESPIT E SERVICE OF NOTICE, THEREFORE THE APPEAL IS TAKEN UP FOR HEARING IN THE ABSENCE OF ASSESSEE. 3. AT THE OUTSET, IT IS NOTICE THAT ASSESSEE HAS NE ITHER ATTENDED THE ASSESSMENT PROCEEDINGS NOR ATTENDED THE APPELLATE P ROCEEDINGS, THEREFORE BOTH THE AUTHORITIES BELOW HAVE PROCEEDED TO PASS EX PARTE ORDER. BEFORE THIS TRIBUNAL ALSO DESPITE SERVICE OF NOTICE, ASSESSEE H AS NEITHER APPEARED NOR ITA NO.1427/AHD/2012 A.Y. 2006-07 PIYUSHBHAI C PATEL V. ACIT CIR-5 BRD PAGE 2 FILED ANY REQUEST FOR ADJOURNMENT OF HEARING. IN TH IS VIEW, IT IS APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE PRESE NT APPEAL. HENCE, PRESENT APPEAL OF ASSESSEE IS DISMISSED BY APPLYING THE DEC ISION OF THE MULTIPLAN (INDIA) (P) LTD. (38 ITD 320), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISM ISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP !' #-07/12/2012 )*+ , --. --. --. --. /. /. /. /. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '+'-2 3 / CONCERNED CIT 4. 3- / CIT (A) 5. .67 ---2, -2 , )*+ / DR, ITAT, AHMEDABAD 6. 7:; <= / GUARD FILE. BY ORDER/ , >/) '? -2 , )*+ , STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 04/12 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 04/12 4) DATE OF CORRECTION - - 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 05/12 7) ORDER UPLOADED ON 07/12 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 07/12