Smt. Pushparani Bhimraj Gupta, Baroda V. The ACIT.,Circle-2(2), Baroda

ITA 1955/AHD/2011

• Counselvise Citation: 195520514 RSA 2011
• Duration Of Justice: 3 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-04-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 05-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PG K VS ACIT BARODA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER AND SHRI S.S. GODARA JUDICIAL MEMBER ITA NO . 1955 /AHD/20 1 1 A. Y. 2004 - 0 5 SMT. PUSHPARANI B. GUPTA, C/O. M/S. PRAVEEN ENGINEERS, 882/1, GIDC, MAKARPUR A, BARODA. PAN: ABYPG 0896K VS ACIT, BARODA . (APPELLANT) (RESPONDENT) REVENUE BY : S HRI P.L. KUREEL , SR. D.R. , ASSESSEE(S) BY : NONE / DATE OF HEARING : 24/ 0 4 /201 5 / DATE OF PRONOUNCEMENT: 30 / 0 4 /201 5 / O R D E R PER SHRI S.S. GODARA , JUDICIAL MEMBER THIS ASSESSEE S APPEAL FOR A.Y.200 4 - 0 5 , ARISE S FROM ORDER OF CIT(A) - III , BA RODA DATED 16 . 1 1 .201 0 IN CASE NO. 433 /20 06 - 07 , DISALLOWED OF RS.5,04,160/ - U/S. 40A(2)(B) OF THE ACT , IN PROCEEDINGS U/S. 143 (3) OF THE INCOME TAX ACT IN SHORT THE ACT . 2. REGISTRY HAS ISSUED AN RPAD NOTICE ON 24 / 03 /201 5 TO THE ASSESSEE FIXING DATE OF HEAR ING FOR TODAY I.E. 2 4 / 0 4 /201 5 . THE ASSESSEE HAS NOT COME PRESENT . CASE CALLED TWICE. THUS, WE DISMISS THIS APPEAL FOR NON PROSECUTION IN VIEW OF H ON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF ITA NO. 1955 /AHD/201 1 SMT. PUSHPARANI B. GUPTA FOR A.Y. 2004 - 0 5 - 2 - LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND THAT OF T RIBUNAL DECISION IN CIT VS. MULTIPLAN INDIA (PVT.) LTD. , 38 ITD 320 (DELHI ) . ORDERED ACCORDINGLY. 3. THE ASSESSEE S APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON THIS DAY, THE 30 TH APRIL, 201 5 AT AHMEDABAD. SD/ - S D/ - ( PRAMOD KUMAR ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30 / 0 4 / 20 1 5 PRABHAT KR. KESARWANI , SR. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD