Shri Pravinsinh Udaysinh Vaghela, Vadodara V. The Income Tax Officer, Ward-1(2)(2), Vadodara

ITA 2123/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8236 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER PRAVINSINH UDAYSINH VAGHELA, MOTA FALIA, POST DUMAD., TA. DIST VADODARA - 391740 PAN: AIFPV2461B (APPELLANT) VS THE ITO, WARD - 1(2)(2), VADODARA (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 25 - 10 - 2 017 DATE OF PRONOUNCEMENT : 30 - 10 - 2 017 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2010 - 1 1 , AR IS ES FROM ORDER OF THE CIT(A) - 5, VADODARA DATED 05 - 05 - 2016 IN APPEAL NO. CAB/5 - 234/2014 - 15 , IN PROCEEDINGS UNDER SECTION 143(3) R . W . S . 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 2123 / A HD/20 16 A SSE SSMENT YEAR 2010 - 11 I.T.A NO. 2123 /AHD/20 16 A.Y. 2010 - 11 PAGE NO PRAVINSINH UDAYSINH VAGHELA VS. ITO 2 2. CASE CALLED TWICE. NONE APPEARS AT ASSESSEE S BEHEST. TH E REGISTRY HAS ALREADY SENT IT AN RPAD NOTICE DATED 27 - 09 - 2017 FIXING DATE OF HEARING FOR TODAY I.E. 25 / 10/2017 . THUS, WE DISMISS THIS APPEAL FOR NON - PROSECUTION IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION I N ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THAT OF TRIBUNAL IN CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI) . ORDERED ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 30 - 10 - 2 01 7 SD/ - SD/ - ( MANISH BORAD ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 30 /10/2017 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CI T (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,