M/s. Sidhharth Corporation, Daman V. The ACIT., Vapi Circle, Vapi

ITA 1940/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6428 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-04-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 08-05-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMARGIT SINGH
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD A BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND BHAVNESH SAINI, JUDICIAL MEMBER) ITA NO. 1940 AND 1941/AHD/2007 [ASSTT.YEAR : 1999-2000 AND 2000-2001] M/S.SIDHHARTH CORPORATION PLOT NO.27, HINGRAJ INDUSTRIAL ESTATE DABHEL, DAMAN. VS. ACIT, VAPI CIRCLE VAPI. ASSESSEE BY : NONE REVENUE BY : SHRI AMARGIT SINGH O R D E R PER G.D. AGARWAL, VICE-PRESIDENT : THESE ARE TWO ASSESSEES APPEALS AGAINST THE ORDERS OF THE CIT(A), VALSAD BOTH DATED 22-2-2007. THE ASSESSEE IS MAINLY AGGRIEVED BY THE REOPENING OF THE ASSESSMENT UNDER SECTION 147 OF THE INCOME TAX ACT, 1961 AS SET OUT IN THE GROUNDS OF B OTH THE APPEALS. 2. NOTICES FOR HEARING OF THE APPEALS WERE SENT TO THE ASSESSEE BY RPAD POST AT THE ADDRESS MENTIONED IN FORM NO.36. THE SAME W AS DULY SERVED AS THE POSTAL AUTHORITY HAS RETURNED THE POSTAL ACKNOWLEDGEMENT S LIP, WHICH IS PLACED ON RECORD. HOWEVER, NONE WAS APPEARED ON BEHALF OF THE ASSESSE E NOR ANY APPLICATION WAS FILED IN THE MATTER. IN THE CIRCUMSTANCES, IT IS IN FERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLL OWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEES IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT 26 TH APRIL, 2010. SD/- SD/- (BHAVESH SAINI) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 26-04-2010 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER AR, ITAT, AHMEDABAD