M/s. Ankit Intermediates, Ahmedabad V. The Income tax Officer, Ward-6(4), Ahmedabad

ITA 1526/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6161 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-06-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 17-04-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE S HRI N.S. SAINI, A.M.) I.T.A. NO. 1526/AHD./2007 ASSESSMENT YEAR : 2001-2002 M/S. ANKIT INTERMEDIATES, AHMEDABAD -VS.- COMMISS IONER OF INCOME TAX(APPEALS)-XII, (PAN : AACFA 6222 E) AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : N O N E RESPONDENT BY : SMT. ANIL KUMAR, D.R . O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 19.02.2007 OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-XII, AHMEDABAD FOR THE ASSESSMENT YEAR 2001-02. 2. THE APPEAL WAS FIXED FOR HEARING ON 09.06.2010. IN THE CASE, NOTICE FIXING THE DATE OF HEARING I.E. ON 09.06.2010, WAS ISSUED BY REGISTERE D POST. THE ACKNOWLEDGMENT CARD IS PLACED ON RECORD. ON THE DATE OF HEARING, NEITHER ANYBODY APP EARED FROM THE SIDE OF THE ASSESSEE NOR AN APPLICATION FOR ADJOURNMENT RECEIVED. 3. AT THE TIME OF HEARING, ON BEHALF OF REVENUE SHR I ANIL KUMAR, D.R. APPEARED AND CONTENDED THAT SINCE NONE WAS PRESENT ON BEHALF OF ASSESSEE, IT PRESUMES THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. 4. DESPITE THE NOTICE OF HEARING SENT THROUGH REGIS TERED POST, NEITHER ANYBODY APPEARED FROM THE SIDE OF ASSESSEE ON THE DATE FIXED FOR HEARING NOR ANY APPLICATION FOR ADJOURNMENT RECEIVED, THEREFORE, WE PRESUME THAT THE ASSESSEE IS NOT INTE RESTED TO PROSECUTE THE APPEAL. 2 ITA NO. 1526/AHD/200 7 CONSIDERING THE FACTS AND KEEPING IN MIND THE PROV ISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN 38 I.T.D. 320 (DELHI) IN THE CASE OF CIT VS.- MULTIPLAN INDIA LTD., WE TREAT THIS APPEAL AS UNADMITTED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED IN LIMINE. THE ORDER WAS PRONOUNCED IN THE COURT ON 09.06.2010 . SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09 / 06 /2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE DEPARTMENT. 3) CIT(A) CONCERNED, (4) CIT CONCERNED, (5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.