M/s Rotex Enterprises Private Limited, Vadodara V. ITO, Ward--2(1)(2), Vadodara

ITA 193/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3528 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-09-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 22-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 193/AHD/2018 (ASSESSMENT YEAR: 2014-15) ROTEX ENTERPRISES PVT. LTD. 1 ST FLOOR, 5, RADHEY COMPLEX, 52/A RADHA-KRISHNA PARK, AKOTA, VADODARA- 390020 VS. ITO WARD-2(1)(2), VADODARA [PAN NO. AAD CR4 420 K] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI N. K. GOEL, SR. D.R. DATE OF HEARING 26.09.2019 DATE OF PRONOUNCEMENT 29.11.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 28.11.2017 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS) 2, VADODARA UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) ARISING OUT OF THE ORDER DATED 08.12.2016 PASSED BY THE DCIT, CRICLE-2(1)(2), BARODA FOR ASSESSMENT YEA R 2014-15. 2. AT THE TIME OF THE HEARING OF THE INSTANT APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJOURNMENT WAS SOUGHT FOR, HENCE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROC EED WITH THE MATTER. IN THIS ASPECT, RELYING ON THE JUDGMENT PASSED BY THE HONB LE DELHI HIGH COURT IN ITA NO.193/AHD/2018 ROTEX ENTERPRISES PVT. LTD. VS. ITO ASST.YEAR 2014-15 - 2 - THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. WE A RE INCLINED TO DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTIO N. THIS APPEAL IS DISMISSED. 3. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. THIS ORDER PRONOUNCED IN OPEN COURT ON 29/11/2019 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/11/2019 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 22.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26.11.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 27 .11.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .11.2019 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S .11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.11.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER