Smt. Ranjanben C.Pandya, Baroda V. The Income tax Officer,Ward-2(2), Baroda

ITA 1904/AHD/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9123 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-08-2009
• Assessment Year: 2004-2005
• Appeal Filed On: 08-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P M SHUKLASR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI P.K.BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.1904/AHD/2009 ASSESSMENT YEAR :2004-05 DATE OF HEARING :12.8.09 DRAFTED: 20.8.09 SMT. RANJANBEN C PANDYA, B-27, PARICHAY PARK SOC., OP. INDRAPURI SWIMMING POOL, WAGHODIA ROAD, BARODA, PAN NO. NO.ALOPP8303N V/S . THE INCOME-TAX OFFICER, WARD- 3(1), BARODA (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI P.M. SHUKLA,SR.DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-II, BARODA IN APPEAL NO.CAB/II -134/07-08 DATED 27-03-2009. THE ASSESSMENT WAS FRAMED BY THE INCOME-TAX OFFICER WARD-3(1), BARODA FOR THE ASSESSMENT YEAR 2004-05 VIDE HIS ORDER DATED 20-12- 2006 U/S.144 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). T HE ORDER U/S.264 OF THE ACT WAS PASSED BY THE CIT-I BARODA VIDE HIS ORDER DATED 23- 03-2007. 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE H AS BEEN SERVED A NOTICE OF HEARING ON 17-06-2009 AND THE MATTER WAS ADJOURNED AS LAST OPPORTUNITY FOR 10-08- 2009. THE ASSESSEE SEEMS NOT INTERESTED IN ATTENDIN G THE HEARING FOR ADJOURNMENT OR FOR PROSECUTION OF APPEAL. THE MATTER WAS ADJOU RNED SPECIFICALLY FOR 12-08-2009 AND ON THAT DAY NONE ATTENDED THE HEARING. ACCORDI NGLY, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION AT THE END OF THE ASSESSEE. ITA NO.1904/AHD/2009 A.Y. 2004-05 SMT. RANJANBEN C PANDYA V.ITO, WD -3(1) BARODA PAGE 2 3. IN VIEW OF THIS FACTS, IT IS CLEAR THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL, AND IS ACCORDINGLY, FOLLOW ING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) , WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR W ANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 11/09/2009 SD/- SD/- (P.K.BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED :11/09/2009 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-II, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD