Jayant Paper Mills Limited, Surat V. The Dy.CIT., Spl.Range-2, Surat

ITA 2265/AHD/2007

• Counselvise Citation: 226520514 RSA 2007
• Duration Of Justice: 4 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-11-2011
• Assessment Year: 1991-1992
• Appeal Filed On: 30-05-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KARTAR SINGH

Judgement Text

, , . .. . . .. . , , , , ! !! ! . .. .'# !'# '# !'# '# !'# '# !'# , $ $ $ $ % % % % IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD BEFORE HONBLE SHRI D.K.TYAGI, J.M. & HONBLE SHRI A.MOHAN ALANKAMONY, A.M.) ! !! !. ITA NOS.2265 TO 2268/AHD./2007 : # &'- 1991-92 TO 1994-95 JAYANT PAPER MILLS LIMITED, SURAT VS - D.C.I.T., SPL. RANGE-2, SURAT (PAN : CY.0004) (*+ /APPELLANT) ( ,*+ /RESPONDENT ) *+ - . / APPELLANT BY : NONE ,*+ - . / RESPONDENT BY : SHRI KARTAR SINGH, CIT,D.R. /#0 - 1$ / DATE OF HEARING : 17/11/2011 2'& - 1$ / DATE OF PRONOUNCEMENT : 17/11/2011 3 3 3 3 / ORDER PER BENCH : THESE FOUR APPEALS ARE FILED BY THE ASSESSEE, AGGR IEVED WITH THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-I, SURA T IN APPEAL NOS.CAS-I/69/06- 07, CAS-I/70/06-07, CAS-I/71/06-07 AND CAS-I/72/06- 07 ALL DATED 28.03.2007 FOR THE ASSESSMENT YEARS 1991-1992 TO 1994-1995 RESPECTIVEL Y PASSED UNDER SECTION 250 R.W.S.143(3) OF THE I.T. ACT, 1961. 2. AT THE TIME OF HEARING, IT IS OBSERVED THAT THE SE APPEALS WERE EARLIER FIXED FOR HEARING ON SEVERAL DATES AND DUE TO ASSESSEES REQU EST, THE HEARING WAS ADJOURNED. FURTHER, THE APPEALS WERE FIXED FOR HEARING ON 17.1 1.2011 AND DESPITE THE NOTICE OF HEARING SENT THROUGH REGISTERED POST WITH A/D FIXIN G THE DATE OF HEARING TODAY I.E. ON 17.11.2011, NEITHER ANYBODY APPEARED ON BEHALF OF T HE ASSESSEE, NOR WAS THERE ANY APPLICATION SEEKING ADJOURNMENT OF THE HEARING. TH EREFORE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA LS. WHILE TAKING THIS VIEW, WE DERIVE ITA NOS. 2265 TO 2268-AHD-09 2 SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADES H HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I. T.R. 480] AND I.T.A.T., DELHI BENCH IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD . [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSES SEES APPEALS FOR WANT OF PROSECUTION. 3. IN THE RESULT, ALL THE FOUR APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 4 3 - 2'& 5#!' 17 / 11 /2011 ' 6 - 0 7 SD/- SD/- (D.K.TYAGI) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED : 17/11/2011 3 3 3 3 - -- - ,18 ,18 ,18 ,18 98&1' 98&1' 98&1' 98&1'- -- - 1. *+ 2. ,*+ 3. !! 1 /= 4. /=- - 5. 8@ ,1# , , 7 6. B4 3 , C/ !E , 7 TALUKDAR/ SR. P.S.