Smt. Shardaben Maganbhai Vachhani, Baroda V. The Income tax Officer,Ward-2(3), Baroda

ITA 1508/AHD/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1187 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 09-07-2012
• 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.1508/AHD/2012 ( / ASSESSMENT YEAR : 2007-08) SMT.SHARDABEN MAGANBHAI VACHHANI 15, CHAROTAR SCOETY OLD PADRA ROAD BARODA-390 020 / VS. THE ITO WARD-2(3) BARODA ./ ./ PAN/GIR NO. : ACKPV 3165 B ( ' / APPELLANT ) .. ( #' / RESPONDENT ) ' $ / APPELLANT BY : - NONE - #' % $ / RESPONDENT BY : SHRI D.V. SINGH, SR.DR &'( % ) / DATE OF HEARING 12/08/2015 *+, % ) / DATE OF PRONOUNCEMENT 21/08/2015 / 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 03/04/2012 PERTAINING TO ASSESSMENT Y EAR (AY) 2007-08. ITA NO.1508/AHD /2012 SMT. SHARDABEN MAGANBHAI VACHHANI VS. ITO ASST.YEAR 2007-08 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE NOR ANY ADJOURNMENT APPLICATION IS FILED. LAST N OTICE HAS BEEN ISSUED ON 10/07/2015 FIXING THE DATE OF HEARING ON 12/08/2015 (COPY ON RECORD). UNDER THESE CIRCUMSTANCES, WE HAVE NO OP TION BUT TO DISMISS THE APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HER APP EAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 I TR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE C ASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDE R, 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 21 ST DAY OF AUGUST, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/ 08 /2015 0)..& , '.&../ T.C. NAIR, SR. PS ITA NO.1508/AHD /2012 SMT. SHARDABEN MAGANBHAI VACHHANI VS. ITO ASST.YEAR 2007-08 - 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 .. 14.8.15 (COPIED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..14.8.15 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.21.8.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.8.15 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