Dr. Bharat S.Mody, Baroda V. The ACIT.,Cent.Circle-2, Baroda

ITA 2266/AHD/2009

• Counselvise Citation: 226620514 RSA 2009
• Duration Of Justice: 2 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-01-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 23-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA KUMAR CITD R
• Keywords: Reasonable cause

Judgement Text

, , . .. . . .. . , , , , !' !' !' !' # ## # . .. .$ #$ $ #$ $ #$ $ #$ , %& ' %& ' %& ' %& ' % ' % ' % ' % ' IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD BEFORE HONBLE SHRI G.C.GUPTA, V.P. & HONBLE SHRI A.MOHAN ALANKAMONY, A.M.) # # # #. ITA NOS. 2266 TO 2271/AHD./2009 : ()- 2000-01 TO 2005-06 DR. BHARAT S. MODY, BARODA VS- A.C.I.T., CENTRAL CIRCLE-2, BARODA (PAN : ACGPM 5950M) (,- /APPELLANT) ( ./,- /RESPONDENT ) ,- 0 1 % / APPELLANT BY : NONE ./,- 0 1 % / RESPONDENT BY : SHRI RAVINDRA KUMAR, CIT, D.R. 2 0 34 & / DATE OF HEARING : 09/11/2011 5$( 0 34& / DATE OF PRONOUNCEMENT : 09/11/2011 %6 %6 %6 %6 / ORDER PER BENCH : THESE SIX APPEALS ARE FILED BY THE ASSESSEE, AGGRI EVED BY THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-IV, AHM EDABAD IN APPEAL NOS.CIT(A)-IV/200.B/CC-2/07-08, CIT(A)-IV/201.B/CC- 2/07-08, CIT(A)-IV/ 202.B/ CC-2/07-08, CIT(A)-IV/203.B/CC-2/07-08, CIT(A)-IV/2 04.B/CC-2/07-08 AND CIT(A)-IV/205.B/CC-2/07-08 ALL DATED 22.01.2009 FOR THE ASSESSMENT YEARS 2000- 2001 TO 2005-2006 RESPECTIVELY PASSED UNDER SECTION 250 R. W.S.143(3) OF THE I.T. ACT, 1961. 2. AT THE TIME OF HEARING, IT IS OBSERVED THAT THE SE APPEALS WERE EARLIER FIXED FOR HEARING ON 23.09.2009 AND 30.06.2011 AND THE HEARIN G OF THE APPEALS ON BOTH THE OCCASIONS WAS ADJOURNED DUE TO THE REQUEST OF THE A SSESSEE. SUBSEQUENTLY, THE APPEALS WERE FIXED FOR HEARING ON 09.11.2011 AND THE NOTICE S OF HEARING WERE SENT THROUGH REGISTERED POST WITH A/D BUT THE ASSESSEE AGAIN FIL ED AN APPLICATION DATED ITA NOS. 2266 TO 2271-AHD-09 2 09/11/2011(SIC.08/11/2011) SEEKING ADJOURNMENT. AT THE TIME OF HEARING, NONE APPEARED FROM THE SIDE OF THE ASSESSEE. FROM THE CO NDUCT OF THE ASSESSEE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS. TIME AND AGAIN, THE ASSESSEE IS SEEKING ADJOURNMENT WITHOUT ANY REASONABLE CAUSE . THEREFORE, WE REJECT THE ADJOURNMENT APPLICATION FILED BY THE ASSESSEE ON 09 .11.2011 (SIC.08/11/2011). FURTHER WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MAD HYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I.T.R. 480] AND I.T.A.T., DELHI BENCH IN THE CASE OF C.I.T. VS. MULTIPLAN IND IA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISM ISS THE ASSESSEES APPEALS FOR WANT OF PROSECUTION. 3. IN THE RESULT, ALL THE SIX APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 7 %6 0 5$( 8#) 09 / 11 /2011 $ 9 0 2 : THIS ORDER PRONOUNCED IN COURT ON 09/11/2011. SD/- SD/- (G.C.GUPTA) (A.MOHAN ALANKAMONY) VICE PRESIDENT ACCOUNTANT M EMBER DATED : 09/11/2011 %6 %6 %6 %6 0 00 0 .3; .3; .3; .3; <%;(3) <%;(3) <%;(3) <%;(3)- -- - 1. ,- 2. ./,- 3. ## 3 @ 4. @- - 5. ;C .3 , , : 6. E F7 %6 %, / # , : TALUKDAR/ SR. P.S.