Ritesh Jewels Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-3(1)(3), Ahmedabad

ITA 2044/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4398 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Section: 40(a)(ia)

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 2044/AHD/2017 / ASSESSMENT YEAR: 2013-14 RITESH JEWELS P.LTD. 10, FIRST FLOOR, UTTAM CHAMBERS BANDHARA NO KHANCHO, MANEK CHOWK AHMEDABAD 380 001. PAN : AAECR 4854 Q VS ITO, WARD-3(1)(3) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.K. DEV, SR.DR / DATE OF HEARING : 10/05/2019 /DATE OF PRONOUNCEMENT : 10/05/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 9, AHMEDABAD DATED 8.6.2017 PASSED FOR THE ASSTT.YEAR 2013-14 CHALLENG ING ADDITION MADE UNDER SECTION 40(A)(IA) OF THE INCOME TAX ACT, AS S ET OUT IN THE GROUNDS OF APPEAL. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGD. AD POST ON 28.3.2019 FOR HEARING OF THE APPEAL ON 10.5.2019 AT THE ADDRESS GIVEN IN FORM NO.36. HOWEVER, THE SAME WAS RETURNED BY THE POSTAL AUTHORITY WITH REPORT LEFT. THE ASSESSEE HAS NOT INTIMATED THE REGISTRY ABOUT CHANGE OF ADDRESS IF ANY. NONE APPEARED ON BEHALF OF THE ASSESSEE. ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION NOR INTIMATED ABOUT ITA NO.2044/AHD/2017 - 2 - REASONS FOR ITS NON-APPEARANCE IN THE MATTER. IN V IEW OF THIS, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING THE APPEAL BEFORE THE TRIBUNAL, THEREFORE, APPEAL OF THE ASSES SEE STAND DISMISSED FOR WANT OF PROSECUTION FOLLOWING DECISION OF THE ITAT, DELHI BENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI). 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER