Mahendra Budharam Narwaria, Ahmedabad V. DCIT Circle 4(2), Ahmedabd

ITA 1626/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3397 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 30-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. NOS: 1626 & 1627/AHD/2017 (ASSESSMENT YEARS: 2013-14 & 2014-15) MAHENDRA BUDHARAM NARWARIA A-202 SHIVAM KALASEE APARTMENT, NR. TRILOK HOUSE, LAD SOCIETY ROAD, BODAKDEV, AHMEDABAD V/S DCIT CIRCLE-4(2), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ABOPN3024E APPELLANT BY : NONE RESPONDENT BY : SHRI LALIT P. JIAN, SR. D.R. ( )/ ORDER DATE OF HEARING : 30 -04-201 9 DATE OF PRONOUNCEMENT : 30 -04-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST THE ORDER OF THE LD. CIT(A)-4, AHMEDABAD DATED 07.06.2017 PERTAINING TO A.YS. 2013-14 & 2014- 15. ITA NOS. 162 6 & 1627/AHD/2017 . A.YS. 2013-1 4 & 2014-15 2 2. ON THE DATE OF HEARING I.E. ON 30-04-2019, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE AR E DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 30 - 04 - 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDIC IAL MEMBER AHMEDABAD: DATED 30/04/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD