Shri Jayesh Virchand Shah, Anand V. The Income tax Officer,Ward-1, Anand

ITA 1880/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2018 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-02-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HON' BLE SHRI N.S.SAINI, A.M. ) I.T.A. NO. 1880/AHD./2009 ASSESSMENT YEAR : 2006-07 JAYESH VIRCHAND SHAH, ANAND -VS.- THE I.T.O., WARD-1, ANAND (PAN : AJMPS 0880P) (APPELLANT) ( RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SAMIR TEKRIWAL, SR .D.R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 27.03.2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-IV, BA RODA FOR THE ASSESSMENT YEAR 2006-07. 2. THE HEARING OF THE APPEAL WAS FIXED ON 24.02.20 11 AND THE NOTICE WAS DULY ISSUED BY REGISTERED POST. THE ACKNOWLEDGEMENT FROM THE POSTA L DEPARTMENT EVIDENCING THE SERVICE OF NOTICE ON THE ASSESSEE IS PLACED ON RECORD. HOWEVER , DESPITE SERVICE OF NOTICE, ON THE DATE OF HEARING I.E. TODAY ON 24.02.2011, NEITHER ANYBODY A PPEARED ON BEHALF OF THE ASSESSEE, NOR WAS THERE ANY APPLICATION SEEKING ADJOURNMENT OF THE HE ARING. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADES H 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 INDIA LTD. [38 I.T.D. 320]. R ESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSESSEES APPEAL FOR WANT OF PROSEC UTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 2 4.02.2011. SD/- SD/- (N.S.SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24/02/2011 2 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMED ABAD TALUKDAR/SR.P.S.