Shri Yusuf S.Sarvaiya, U T OF D & NH V. The ACIT., Vapi Circle, Vapi

ITA 1520/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80441 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-10-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 30-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI , ACCOUNTANT MEMBER ITA NO . 1520 /AHD/20 1 1 A. Y. 200 0 - 0 1 YUSUF S. SARVAIYA, BAVIS FALIA, UMERKUI ROAD, SILAVASSA, U.T. OF D. & N. H. PAN: ADZPS 8342P VS ACIT, VAPI CIRCLE, VAPI. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI NIMESH YADAV , SR. D.R. , ASSESSEE(S) BY : NONE / DATE OF HEARING : 13 / 10 /201 4 / DATE OF PRONOUNCEMENT: 17 / 10 /201 4 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FROM THE ORDER OF TH E L EARNED CIT (A ), VALSAD , DAT ED 7 / 02 /201 1 FOR A.Y. 200 0 - 0 1 . 2. A NOTICE HAS BEEN ISSUED BY THE REGISTRY ON 10 / 0 4 /2014 TO THE ASSESSEE , FIXING THE DATE OF HEARING 13 / 10 /201 4 BUT NO ONE HAS APPEARED. U NDER T HE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMIS S THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL D ECISION IN THE CASE OF CIT VS. MULTIPLAN ITA NO. 1520 /AHD/201 1 YUSUF S. SARVAIYA VS. ACIT, VAPI CIRCLE, VAPI . FOR A.Y. 200 0 - 01 - 2 - INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. SD/ - SD/ - ( N.S. SAINI ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 17 / 10 / 20 1 4 PRABHAT KR. KESARWANI , SR. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD