Shri Ashokbhai Laljibhai Patel, Surat V. The Income tax Officer,Ward-9(1), Surat

ITA 1640/AHD/2007

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1697 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-03-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 23-04-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S SOURYAWANSI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI MUKUL KR. SHRAWAT, JM AND A.N.PAHUJA, AM SHRI ASHOKBHAI LALJIBHAI PATEL,28 HANS SOCIETY, VARACHHA ROAD, SURAT. V/S . INCOME TAX OFFICER, WARD 9(1),AAYAKAR BHAVAN,MAJURA GATE, SURAT. (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- NONE REVENUE BY:- SHRI G.S. SOURYAWANSI, D.R. O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE ON 23.4.2 007 AGAINST AN ORDER DATED 23.1.2007 OF THE LD. CIT(A)- V, SURAT , UPHOLDING ADDITIONS OF RS.6,70,383/- & RS.5,00,570/-ON ACCOU NT OF SALE OF EXCESS YARN & STOCK DIFFERENCE IN CLOTH RESPECTIVELY. NONE APP EARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED, DESPITE THE FACT THAT THE CASE WAS ADJOURNED EARLIER ON 18.10.2010,18.1.2011 & 24.1.20011 AND BOTH THE P ARTIES WERE INFORMED IN THE OPEN COURT ABOUT TODAYS HEARING. IT, THEREFORE , APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 2. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 28.03.2011 SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 28.03.2011 . ITA NO.1640/AHD/2007 ASST. YEAR :2003-04 ITA.1640/AH D/2007 ASSESSMENT YE AR 2003-04 2 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ITO , WARD-9(1), SURAT / THE CIT CONCERNED/ THE CIT(A)- V, SURAT/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH