Shri Lalitkumar M.Patel, Baroda V. The Income tax Officer, Ward-4(1), Baroda

ITA 2037/AHD/2010

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0535 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-09-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 10-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD .., ! '# '# '# '# $ %&, ! BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER APPEAL(S) BY APPELLANT VS. RESPONDENT SL. NO(S). ITA NO(S) ASSESSMENT YEAR(S) APPELLANT (S) RESPOND- ENT(S) 1. 2037/AHD/2010 1997-1998 SHRI LALIT M.PATEL 4-ATMAJYOTI NAGAR SOCIETY ELLOR PARK BARODA PAN:AEKPP 4794K THE ITO WARD- 4(1) BARODA 2. 2038/AHD/2010 1998-1999 -DO- -DO- 3. 2039/AHD/2010 1999-2000 -DO- -DO- 4. 2040/AHD/2010 2000-2001 -DO- -DO- ASSESSEE BY : NONE REVENUE BY : SHRI K.C.MATHEWS, SR.DR $'' ( & / / / / DATE OF HEARING : 20/11/2013 *+, ( & / DATE OF PRONOUNCEMENT : 22/11/2013 - / O R D E R PER BENCH : THESE FOUR APPEALS BY THE ASSESSEE ARE DIRECTED A GAINST THE SEPARATE ORDERS OF THE LD.COMMISSIONER OF INCOME TA X(APPEALS)-III, BARODA (CIT(A) FOR SHORT) DATED 08/01/2010 FOR AY 1997-9 8 & DATED 09/01/2010 FOR AYS 1998-99, 1999-2000 & 2000-01. S INCE ALL THESE APPEALS PERTAIN TO THE SAME ASSESSEE, THESE WERE HE ARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. THE FOLLOWING GROUNDS HAVE BEEN RAISE D BY THE ASSESSEE IN THE RESPECTIVE APPEALS:- ITA NOS.2037,20 38,2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98,1998-99,1999-2000 & 2000-01 RESPECTIVEL Y - 2 - FOR AY 1997-98 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II I, BARODA HAS ERRED IN LAW AND ON FACTS OF THE CASE BY CONFIR MING THE PENALTY OF RS.58,210/- LEVIED U/S.271(1)(C) OF THE INCOME T AX ACT, 1961 BY THE ASSESSING OFFICER. 2. THE APPELLANT PRAYS TO DELETE THE PENALTY OF RS.58, 210/- LEVIED U/S.271(1)(C) OF THE I.T.ACT,1961. FOR AY 1998-99 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II I, BARODA HAS ERRED IN LAW AND ON FACTS OF THE CASE BY CONFIR MING THE ADDITION OF RS.1,00,000/- IN RESPECT OF CASH RECEIP T FROM M/S.A.P.BUILDERS. FOR AY 1999-2000 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II I, BARODA HAS ERRED IN LAW AND ON FACTS OF THE CASE BY CONFIR MING THE ADDITION OF RS.1,72,500/- IN RESPECT OF CASH RECEIP T FROM M/S.A.P.BUILDERS. FOR AY 2000-01 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) -III, BARODA HAS ERRED IN LAW AND ON FACTS OF THE CASE BY CONFIRMING THE ADDITION OF RS.6,00,000/- IN RESPECT OF CASH PAYMENT MADE TO M/ S.A.P. BUILDERS. 2. AT THE TIME OF HEARING, REQUEST WAS MADE BY SHRI MANISH J.SHAH, ADVOCATE TO PASS OVER THE MATTER. WHEN THE APPEAL S WERE CALLED AGAIN FOR HEARING, SHRI MANISH J.SHAH, ADVOCATE INTIMATED THAT SHRI M.G.PATEL LD.COUNSEL FOR THE ASSESSEE HAS INFORMED THAT NO IN STRUCTION HAS BEEN GIVEN BY THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL . THEREFORE, HE IS NOT INCLINED TO REPRESENT THE ASSESSEES APPEALS. 3. WE FIND THAT NONE APPEARED ON BEHALF OF THE ASSE SSEE NOR ANY REQUEST FOR ADJOURNMENT IS MADE EXCEPT THAT SHRI MA NISH J.SHAH, ADVOCATE, HE INTIMATED THAT THE LD.COUNSEL FOR THE ASSESSEE SHRI M.G.PATEL HAS INFORMED THAT THERE IS NO INSTRUCTION FROM THE ASSESSEE TO ITA NOS.2037,20 38,2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98,1998-99,1999-2000 & 2000-01 RESPECTIVEL Y - 3 - APPEAR BEFORE THE TRIBUNAL. THIS SHOWS THAT THE A PPELLANT-ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEALS. UNDER THE CI RCUMSTANCES, IN VIEW OF IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DEC ISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 I TR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CA SE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THESES APPEALS OF THE ASSESSEE IN LIMINE . 4. IN THE RESULT, ALL THE FOUR APPEALS OF THE ASSE SSEE ARE DISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) ($ %&) ! ! ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 22/11/2013 0.., '.../ T.C. NAIR, SR. PS - ( 1&2 32,& - ( 1&2 32,& - ( 1&2 32,& - ( 1&2 32,&/ COPY OF THE ORDER FORWARDED TO : 1. 45 / THE APPELLANT 2. 1645 / THE RESPONDENT. 3. ## & $7 / CONCERNED CIT 4. $7() / THE CIT(A)-III, BARODA 5. 2'%8 1& , , / DR, ITAT, AHMEDABAD 6. 89 :' / GUARD FILE. -$ -$ -$ -$ / BY ORDER, 62& 1& //TRUE COP Y// ; ;; ;/ // / #< #< #< #< ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD