Shri Simson Peter Parmar, Baroda V. The Income tax Officer,Ward-2(2), Baroda

ITA 1902/AHD/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9195 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-08-2009
• Assessment Year: 2003-2004
• Appeal Filed On: 08-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P M SHUKLA SENIOR

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'B' (BEFORE S/SHRI P K BANSAL AND MAHAVIR SINGH) ITA NOS.1902 AND 1903/AHD/2009 (ASSESSMENT YEARS: 2003-04 AND 2004-05) SHRI SIMSON PETER PARMAR A-1, PUSHPAK PARK SOCIETY, OPP. KIRAN MOTORS, CHHANI ROAD, BARODA V/S THE INCOME-TAX OFFICER, WARD-2(2), BARODA [APPELLANT] [RESPONDENT] PAN NO: ALPPP 2994 J APPELLANT BY :- NONE RESPONDENT BY:- SHRI P M SHUKLA, SENIOR DR O R D E R PER P K BANSAL (ACCOUNTANT MEMBER): THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST TWO SEPARATE ORDE RS OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) BOTH D ATED 27-03- 2009 FOR ASST. YEARS 2003-04 AND 2004-05. IN ORDER TO PROCEED IN THE MATTER A NOTICE OF HEARING WAS SENT TO THE ASSE SSEE BY REGISTERED POST, WHICH WAS DULY SERVED ON THE ASSES SEE, AS IS EVIDENT FROM AD CARD PLACED ON RECORD. HOWEVER, NON E APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, IT IS PRESUME D THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS. THEREFORE, IN VIEW OF THE HON'BLE MADHYA PRADESH HIGH COURT DECIS ION IN THE CASE OF TUKOJIRAO HOLKAR 223 ITR 480 AND THE DELHI TRIBUNAL 2 DECISION IN THE CASE OF MULTIPLAN INDIA PVT.LTD. 38 ITD 320, WE DISMISS THE APPEALS OF THE ASSESSEE FOR NON-PROSECU TION. ORDER PRONOUNCED IN THE OPEN COURT TODAY ON 04-09-2 009 SD/- SD/- (MAHAVIR SINGH ) JUDICIAL MEMBER (P K BANSAL) ACCOUNTANT MEMBER DATE : 04-09-2009 COPY OF THE ORDER FORWARDED TO : 1. SHRI SIMSON PETER PARMAR A-1, PUSHPAK PARK SOCIE TY, OPP. KIRAN MOTORS, CHHANI ROAD, BARODA 2. THE ITO, WARD-2(2), BARODA 3. CIT CONCERNED 4. CIT(A)-II, BARODA 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABA