Bio Tech Vision Care Pvt.Ltd., Ahmedabad V. The DCIT.,Circle-1, Ahmedabad

ITA 1490/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2358 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-01-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 11-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD B BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND MUKUL KUMAR SHRAWAT , JUDICIAL MEMBER) ITA.NO.1490/AHD/2009 [ASSTT. YEAR : 2004-2005] BIO TECH VISION CARE P. LTD. 305, ASIATIC TRADE CENTRE NR.JAIN DERASAR NAVRANGPURA, AHMEDABAD 380 009. PAN : AABCB 3639 E VS. DCIT, CIR.1 AHMEDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. MADHUSUDAN O R D E R G.D. AGARWAL, VICE-PRESIDENT : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-VI, AHMEDABAD DATED 12.01.2009 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE OR ITS AUTHORISED REPRESENTATIVE IS NOT APPEARING BEFORE THE TRIBUNAL TO DEFEND ITS CASE RIGHT FROM THE DATE OF FIRST HEARIN G I.E. FROM 10-7-2009. ON 30-11-2010 ALSO THE NOTICE FOR HEARING OF THE CASE WAS SENT TO THE ASSESSEE BY REGISTERED AD POST AT THE ADDRESS MENTIONED IN FORM NO.36, BUT THE SAME WAS RETURNED WITH REPORT LEFT. THE REGISTRY OF THE TRIBUNAL HAS NOT BEEN INTIMATED ABOUT ANY CHANGE OF ADDRESS OF THE ASSESSEE OR FILED ANY APPLICATION FOR ADJOURNMENT IN THE MATTER. IN THE C IRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE , FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 20 TH JANUARY, 2011. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 20-01-2011 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : DEPARTMENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD