M/s. Uday Gas Agency, Ahmedabad V. The Income tax Officer, Ward-6(10), Ahmedabad

ITA 1911/AHD/2007

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94446 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-10-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 08-05-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: S H RI S. S. GODARA , JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M/S. UDAY GAS AGENCY, 1136, NR. S.R.P. CAMP, PO KRISHNANAGAR, SAIJPUR BOGHA, AHMEDABAD PAN: AAAFU4690A (APPELLANT) VS THE INCOME TAX OFFICER, WARD 6(1), AHMEDABAD (RESPONDENT) REVE NUE BY : S H RI RAJ DEEP SINGH , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 05 - 10 - 2 015 DATE OF PRONOUNCEMENT : 05 - 10 - 2 015 / ORDER P ER BENCH : - THESE FOUR ASSESSEE S APPEAL S FOR A Y 1999 - 2000 TO 2002 - 03 , ARISE FROM ORDER OF THE CIT(A) - XII , AHMEDABAD DATED 16 - 03 - 2007 PASSED IN APPEAL NO S . CIT(A) - XII/ WD. 6(1)/154 /155/156 & 44/2005 - 06 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME T AX ACT, 1961; IN SHORT THE ACT . I T A NO S . 1909 TO 1911 & 1653 / A HD/20 07 A .Y. 1999 - 2000, 2000 - 01, 2001 - 02 & 2002 - 03 I.T.A NO S . 1909 TO 1911 & 1653 /AHD/20 07 A.Y. 1999 - 2000 TO 2002 - 03 PAGE NO M/S. UDAY GAS AGENCY VS. ITO 2 2 . A PERUSAL OF THESE FILES REVEAL S THAT THE REGISTRY HAS ISSUED AN RPAD NOTICE ON 24 /0 8 /2015 TO THE ASSESSEE FIXING DATE OF HEARING FOR TODAY I.E. 05 / 10 /2015. THE ASSESSEE HAS NOT COME PRESENT IN PERSON OR THROUGH COUNSE L . CASE CALLED TWICE. THUS, WE DISMISS THIS APPEAL FOR NON PROSECUTION IN VIEW OF HON'BLE MADHYA PRADESH HI GH COURT DECISION ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THAT OF TRIBUNAL IN CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI) . ORDERED ACCORDINGLY. 3. THE SE ASSESSEE S FOUR APPEAL S ITA NOS. 1909 - 1911 & 1653/AHD/2007 ARE DISMISSED ON ABOVE TERMS . ORDER PR ONOUNCED IN THE OPEN C OURT ON 05 - 10 - 2015 SD/ - SD/ - ( MANISH BORAD ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 05 /10 /2015 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. I.T.A NO S . 1909 TO 1911 & 1653 /AHD/20 07 A.Y. 1999 - 2000 TO 2002 - 03 PAGE NO M/S. UDAY GAS AGENCY VS. ITO 3 BY ORDER/ , / ,