Shri Nitinkumar Ramanlal Patel, Surat V. The Income tax Officer,Ward-8(4, Surat

ITA 1821/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6047 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 25-07-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 01-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD D BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND T.K. SHARMA, JUDICIAL MEMBER) ITA.NO.1821/AHD/2009 [ASSTT. YEAR : 2005-2006] LATE SAROJBEN RAMANLAL PATEL L/H. NITINKUMAR RAMANLAL PATEL PROP. OF SAROJ FABRICS P-806, NEW GIDC, KATARGAM, SURAT. PAN : ABCPP 0662 Q VS. ITO, WARD-8(4) SURAT. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI B.L. YADAV O R D E R G.D. AGARWAL, VICE-PRESIDENT : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-V, SURAT DATED 31.03.2009 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 143(3) O F THE INCOME TAX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOT ICE FOR HEARING OF THE CASE WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO.36 BY REGISTERED AD POST. THE SAME WAS DULY SERVED AS THE AD SLIP WAS DULY RETURNED BY THE PO STAL AUTHORITY. THE ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION OR INTIMATED REASON FOR NON-APPEARANCE IN THE MATTER. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE O F MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 25 TH JULY, 2011. SD/- SD/- (T.K. SHARMA) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 25-07-2011 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : DEPARTMENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD