Shri Paresh Ratilal Panchmatia, Nagpur V. Joint Commissioner of Inocme Tax ,Range 6, Nagpur

ITA 197/NAG/2012

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3208 (ITAT-NAGPUR)
• Duration Of Justice: 6 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 31-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , ( E - COURT), MUMBAI , BEFORE SHRI R.K.GUPTA , J M & SHRI RAJENDRA , A M ITA NO. 197 / N AG / 20 1 2 ( ASSESSMENT YEAR : 200 6 - 07 ) PARESH RATILAL PANCHMATIA, MASKASATH, NAGPUR - 440 002. VS. JCIT,RANGE - 6, NAGPUR - 440 001. PAN/GIR NO. : A AMPP 7714 J ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : M R. PRAKASH MANE DATE OF HEARING : 1 ST FEB ., 201 3 DATE OF PRONOUNCEMENT : 20 TH MARCH . ,201 3 O R D E R P E R SHRI R.K.G UPTA, JM : TH IS APPEAL HA S BEEN PREFERRED BY THE ASSESSEE BEFORE THE ITAT NAGPUR BENCH, NAGPUR, AGAINST THE ORDER OF LEANED CIT (A) - I I , NAGPUR (MAHARASHTRA) RELATING TO THE ASSESSMENT YEAR 200 6 - 07 , WHICH HA S BEEN HEARD THROUGH E - COURT, MUMBAI . 2 . NOTICE SERVED TO THE ASSESSEE WAS RETURNED BACK BY THE POSTAL AUTHORITY WITH A REMARK INCOMPLETE ADDRESS( ) . NO FRESH ADDRESS IS AVAILABLE WITH THE TRIBUNAL. THEREFORE, THERE IS NO REASON TO ISSUE FRESH NOTICE ON THE SAME ADDRESS, WHICH IS INCOMPLETE ADDRESS. 3 . IN VIEW OF THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA, REPORTED IN ITD 38 320 , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . IF THE ASSESSEE FILE S MISCELLANEOUS APPLICATION FOR RECALLING OF THIS ORDER FOR EXPLAINING NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF ITA NO . 197 /20 1 2 2 HEARING, THEN THIS ORDER WILL BE RECALLED FOR HEARING THE SAME AFRESH ON MERIT. WE ORDER ACCORDINGLY. 4 . IN THE RESULT , APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE E - COURT ON THIS 2 0 TH DAY OF M AR , 201 3 . - 201 3 SD/ - SD/ - ( ) ( RAJENDRA ) ( ) ( R .K.GUPTA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 2 0/03 / 201 3 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI / NAGPUR . 4. / CIT 5. / DR, ITAT, MUMBAI / NAGPUR . 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI