Falguniben Chetankumar Patel, Surat V. The Income tax Officer,Ward-9(1), Surat

ITA 222/AHD/2008

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1383 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-06-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 17-01-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.222/AHD/2008 / ASSTT. YEAR: 2004-2005 SMT.FALGUNIBEN CHETANKUMAR PATEL A/11, TRIKAM NAGAR SOCIETY NO.1 L/H. ROAD, SURAT. VS ITO, WARD - 9(1) SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRASOON KABRA, SR.DR / DATE OF HEARING : 15/06/2016 / DATE OF PRONOUNCEMENT: 15/06/2016 $%/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A) DATED 26.10.2007 PASSED FOR THE ASSTT.YEAR 2004-05. 2. THE LD.CIT(A) HAS DECIDED THE APPEAL OF THE ASSE SSEE EX PARTE . THIS APPEAL IS ON THE BOARD SINCE 11.1.2010. TIME AND AGAIN RE PEATED ADJOURNMENTS HAVE BEEN ASKED. TODAY SHRI MANISH J. SHAH, ADVOCATE FILED A PPLICATION FOR ADJOURNMENT OF THE HEARING. THE GROUND MENTIONED IN THE APPLICATI ON READS AS UNDER: SUB: ADJOURNMENT ITA NO.: 222/AHD/2008 NAME : FALGUNIBEN CHETANKUMAR PATEL FIXED ON 15.06.2016 BENCH C AS THE CONFERENCE WITH THE CONCERNED CHARTERED ACCO UNTANT COULD NOT BE HELD, THIS MATTER MAY KINDLY BE ADJOURNED TO ANY FU TURE DATE. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. ITA NO.222/AHD/2008 2 SD/ MANISH J. SHAH 3. I HAVE PERUSED COPIES OF THE APPLICATIONS WRITTE N BY SHRI MANISH J. SHAH TO THE TRIBUNAL FOR SEEKING ADJOURNMENT RIGHT FROM 23. 12.2013. THE RELEVANT PART OF THE ADJOURNMENT APPLICATIONS READS AS UNDER: ON 23 RD DECEMBER, 2013 23.12.2013 . SUB: ADJOURNMENT. ITA NO.222/AHD/2008 NAME : FALGUNIBEN CHETANKUMAR PATEL ITA NO.2232/AHD/2008 NAME : CHETANBHAI PRAHLADBHAI PATEL - HUF FIXED ON 23.12.2013 BENCH C AS I AM NOT WELL, THE ABOVE MENTIONED APPEAL MAY K INDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSE D HEREBY. SD/- (MANISH J. SHAH) THEREAFTER ON 10.5.2014 10.5.2014 . . THE APPEAL HAS BEEN FIXED FOR HEARING ON 20.5.2014 . HOWEVER, DUE TO PERSONAL DIFFICULTIES, I AM UNABLE TO ATTEND THE HE ARING. HONBLE MEMBERS OF THE BENCH MAY BE REQUESTED TO AD JOURN THE HEARING AND OBLIGE. THANKING YOU, ON 19 TH JANUARY, 2015 19 TH JANUARY, 2015 ITA NO.222/AHD/2008 3 . AS I AM BUSY IN THE HONBLE HIGH COURT OF GUJARAT, THIS MATTER MAY KINDLY BE ADJOURNED TO 22 ND OR 23 RD JANUARY, 2015 OR ANY OTHER DATE AFTER THAT OF YOUR HONOURS CONVENIENCE. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSE D HEREBY. SD/- (MANISH J. SHAH) THEREAFTER ON 26 TH MARCH, 2015 26 TH MARCH, 2015 AS I AM OUT OF STATION, THE ABOVE MATTER MAY KINDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH THEREAFTER, ON 11 TH DECEMBER, 2015 11 TH DECEMBER, 2015 AS I AM BUSY IN THE HIGH COURT, THE ABOVE MATTER MA Y KINDLY BE ADJOURNED TO ANY FUTURE DATE AND OBLIGE. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH THEREAFTER ON 18 TH JANUARY, 2016 18 TH JANUARY, 2016 ITA NO.222/AHD/2008 4 AS I AM BUSY IN THE SUPREME COURT, THE ABOVE MENTIO NED APPEAL MAY KINDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH THEREAFTER ON 11 TH APRIL, 2016 11 TH APRIL, 2016 AS I AM BUSY IN THE HIGH COURT THE ABOVE MATTER MAY KINDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH 4. I FIND THAT REPEATEDLY SIMILAR GROUND IS BEING M ENTIONED IN THE ADJOURNMENT APPLICATIONS. NO EFFORTS HAVE BEEN MADE EITHER TO COLLECT THE DETAILS OR TO PROSECUTE THE APPEAL BEFORE THE TRIBUNAL. IN THE RETURN OF I NCOME, THE ASSESSEE HAS DECLARED INCOME OF RS.71,630/-. THE AO HAS DETERMINED THE T OTAL TAXABLE INCOME AT RS.1,13,630/-. SMALL AMOUNT IS INVOLVED FOR TAXATI ON. UNNECESSARILY, THE ADJOURNMENT IS BEING SOUGHT BY THE ASSESSEE SINCE L AST SEVEN YEARS. TAKING INTO CONSIDERATION COMPLETE RECORD, I DO NOT SEE ANY REA SON TO ADJOURN THE HEARING. THE APPEAL IS DISMISSED FOR WANT OF PROSECUTION. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 15 TH JULY, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 15/06/2016