M/s. Vivek Dyechem Indus. Pvt. Ltd., Ahmedabad V. The DY.CIT., Circle-4, Ahmedabad

ITA 1547/AHD/2006

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9252 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-08-2009
• Assessment Year: 1992-1993
• Appeal Filed On: 14-06-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P M SHUKLA SENIOR

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'B' (BEFORE S/SHRI P K BANSAL AND MAHAVIR SINGH) ITA NO.1547/AHD/2006 (ASSESSMENT YEAR: 1992-93) M/S VIVEK DYECHEM INDUSTRIES PVT. LTD., [NOW KNOWN AS METROCHEM INDUSTRIES LTD.] 505-506, SURYA RATH, NR. PANCHWATI, AHMEDABAD V/S THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4, AHMEDABAD [APPELLANT] [RESPONDENT] PAN NO: AABCM 8019 K APPELLANT BY :- NONE RESPONDENT BY:- SHRI P M SHUKLA, SENIOR DR O R D E R PER P K BANSAL (ACCOUNTANT MEMBER): THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE COMMON ORDER OF TH E LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) FOR ASST. YEAR 1992-93. IN ORDER TO PROCEED IN THE MATTER A NOTICE OF HEARI NG WAS SENT TO THE ASSESSEE BY REGISTERED POST, WHICH WAS DULY SER VED ON THE ASSESSEE, AS IS EVIDENT FROM AD CARD PLACED ON RECO RD. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APP LICATION FOR ADJOURNMENT HAS BEEN RECEIVED. THEREFORE, IT IS PRE SUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THEREFORE, IN VIEW OF THE HON'BLE MADHYA PRADESH HIGH COURT DECIS ION IN THE 2 CASE OF TUKOJIRAO HOLKAR 223 ITR 480 AND THE DELHI TRIBUNAL DECISION IN THE CASE OF MULTIPLAN INDIA PVT.LTD. 38 ITD 320, WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUT ION. ORDER PRONOUNCED IN THE OPEN COURT TODAY ON 28-08-2 009 SD/- SD/- (MAHAVIR SINGH ) JUDICIAL MEMBER (P K BANSAL) ACCOUNTANT MEMBER DATE : 28-08-2009 COPY OF THE ORDER FORWARDED TO : 1. M/S VIVEK DYECHEM INDUSTRIES PVT. LTD., [NOW KNO WN AS METROCHEM INDUSTRIES LTD.] 505-506, SURYA RATH, NR. PANCHWATI, AHMEDABAD 2. THE DCIT, CIRCLE-4, AHMEDABAD 3. CIT CONCERNED 4. CIT(A)-VIII, AHMEDABAD 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABA