Gautam Enterprises, Daman V. The ACIT, Vapi Circle, Valsad

ITA 1937/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6644 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-04-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 08-05-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER DATE OF HEARING:6/04/2010 DRAFTED ON:6/04/10 ITA NO.1937/AHD/2007, 1938/AHD/2007 & 1939/AHD/2007 ASSESSMENT YEAR : 2000-01, 2002-03 & 2004-05 M/S. GAUTAM ENTERPRISES, PLOT NO.10, HINGRAJ INDUSTRIAL ESTATE, DABHEL, DAMAN, VS. ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI. PAN/GIR NO. : AADFG2704J (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SMT. NEETA SHAH SR. D.R. O R D E R PER BENCH:- THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCO ME TAX(APPEALS), VALSAD DATED 22.02.2007 AND 15.02.200 7. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING AND NEITHER ANY ADJOURNMENT APPL ICATION WAS FILED. NOTICE OF HEARING WAS SENT ON 17.02.2010 TO THE ASS ESSEE BY REGISTERED POST WITH A.D WHICH WAS SERVED ON THE AS SESSEE ON 20.02.2010 AS EVIDENCED BY THE ACKNOWLEDGEMENT CARD OF THE POST OFFICE PLACED ON RECORD. THIS SHOWS THAT THE ASSESS EE IS NOT SERIOUS IN CONTESTING THIS APPEAL. THEREFORE, FOLLOWING THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE C ASE OF TUKOJIRAO HOLKAR 223 ITR 480 AND THE DECISION OF TH E ITAT DELHI - 2 - BENCH IN THE CASE OF MULTIPLAN INDIA PVT. LTD. 38 I TD 320, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 06-04-2010. SD/- SD/- ( MAHAVIR SINGH) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 06/04/2010 PREPARED AND COMPARED BY : PARAS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-VALSAD. 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD