M/s. Allied Chemicals, Ankleshwar V. The Income Tax Officer, Ward-4., Bharuch

ITA 1470/AHD/2014

• Counselvise Citation: 147020514 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: S H RI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER M/S. ALLIED CHEMICALS, PLOT NO. A - 1/7209, GIDC, ANKLESHWAR - 393002 PAN: AALFA 5429 Q (APPELLANT) VS INCOME TAX OFFICER, WARD - 4, BHARUCH (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 08 - 09 - 2 015 DATE OF PRONOUNCEMENT : 28 - 10 - 2 015 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2006 - 07 , AR ISES FROM ORDER OF THE CIT(A) - III, BARODA DATED 20 - 02 - 2014 IN APPEAL NO. CAB/III - I T A NO . 1470 / A HD/20 14 A SSESSMENT YEAR 200 6 - 07 I.T.A NO. 1470 /AHD/20 14 A.Y. 2006 - 07 PAGE NO M/S. ALLIED CHEMICALS VS. ITO 2 122/2012 - 13 , IN PROCEEDINGS UNDER S ECTION 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. A PERUSAL OF THE CASE FILES REVEALS THAT R EGISTRY HAS IS SU ED RPAD NOTICE DATED 10 /0 7 /2015 TO ASSESSEE FIXING DATE OF HEARING FOR TODAY I.E. 08 / 09/2015. THE RPAD NOTICE RETURNED UN - SERVED MARKED AS NOT KNOWN . THE ASSESSEE HAS ALSO NOT COME PRESENT. THUS, WE DISMISS THIS APPEAL FOR NON - PROSECUTION IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION I N ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THAT OF TRIBUNAL IN CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI) . ORDERED ACCORDINGLY. 3. THIS ASSESSEE S APPEAL IS DISMISSE D. ORDER PR ONOUNCED IN THE OPEN C OURT ON 28 - 10 - 2015 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 28 /10 /2015 AK / COPY O F ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE I.T.A NO. 1470 /AHD/20 14 A.Y. 2006 - 07 PAGE NO M/S. ALLIED CHEMICALS VS. ITO 3 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,