Spam Polyprint, Daman V. The Income tax Officer,Vapi Ward-4, Vapi

ITA 1646/AHD/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50562 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-09-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 20-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H P MEENA SR D R

Judgement Text

, , . .. . . .. . , , , , IN THE INCOME TAX APPELLATE TRIBUNAL : SMC BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M .) . / I.T.A. NO. 1646/AHD./2009 ! '# ! '# ! '# ! '# / ASSESSMENT YEAR : 2005-2006 SPAM POLYPRINT, NANI DAMAN -VS- I.T.O.,WARD-4 VAPI, VAPI (PAN : AATFS 6805L) $% / APPELLANT &'$% / RESPONDENT $% ( ) / APPELLANT BY NONE &'$% ( ) / RESPONDENT BY SHRI H.P.MEENA, SR.D.R. *!' + ( , - / DATE OF HEARING 08.09.2011 ./# ( , - / DATE OF PRONOUNCEMENT 08.09.2011 / ORDER THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 13.03.2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, SURAT FOR THE ASSESSMENT YEAR 2005-2006. 2. THE HEARING OF THE APPEAL WAS FIRST FIXED ON 21 .07.2009. AT THE TIME OF HEARING, A REQUEST, ON BEHALF OF THE ASSESSEE, WAS MADE FOR AD JOURNMENT AND THE BENCH ADJOURNED THE HEARING OF THE APPEAL TO 11.08.2011. ON THE DAT E OF HEARING I.E. ON 11.08.2011, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE, NOR WAS THERE ANY ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE HEARING. AGAIN THE MATTE R WAS FIXED FOR HEARING ON 08.09.2011. DESPITE THE NOTICE OF HEARING SENT THR OUGH REGISTERED POST WITH A/D FIXING THE DATE OF HEARING TODAY I.E. ON 08.09.2011, NEITH ER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE, NOR WAS THERE ANY APPLICATION SEEKING ADJ OURNMENT OF THE HEARING. THEREFORE, IT 2 ITA NO. 1646-AHD-2009 IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISIONS OF HONB LE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C. W.T. [223 I.T.R. 480] AND I.T.A.T., DELHI BENCH IN THE CASE OF C.I.T. VS. MULTIPLAN IND IA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSES SEES APPEAL FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. 0 ( ./# 1! 2 08 / 09 /2011 / 3 ( 4+ 5 ORDER PRONOUNCED IN THE COURT ON 08.09.2011. SD/- (T.K. SHARMA) JUDICIAL MEMBER DATED : 08/09/2011 ( (( ( &,6 &,6 &,6 &,6 76#, 76#, 76#, 76#, / COPY OF ORDER FORWARDED TO:- 1. $% / APPELLANT 2. &'$% / RESPONDENT 3. , *; / CONCERNED CIT 4. *;- / CIT (A) 5. 6'? 4 &,!, , / DR, ITAT, AHMEDABAD 6. 4 A B 0 / GUARD FILE. BY ORDER/ , C / D , 5 TALUKDAR/SR.P.S.