Smt. Snehalben D.Savani, Surat V. The Income tax Officer,Ward-(4), Surat

ITA 2283/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0346 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-08-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 13-06-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD (BEFORE HONBLE SHRI G.D. AGRAWAL, V.P.(AZ) & HON BLE SHRI T.K. SHARMA, J.M.) I.T.A. NO. 2283/AHD./2008 ASSESSMENT YEAR : 2001-2002 SNEHALBEN D. SAVANI, SURAT -VS.- INCOME TAX OFFICER, WARD-9(4), SURAT (PAN : ANTPS 4713 L) (APPELLANT) (RESPONDENT) APPELLANT BY : N O N E RESPONDENT BY : SMT. ANIL KUMAR, SR. D.R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 26.03.2008 OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-V, SURAT FOR TH E ASSESSMENT YEAR 2001-02. 2. THE APPEAL WAS FIXED FOR HEARING ON 16.08.2010. IN THE CASE, NOTICE FIXING THE DATE OF HEARING I.E. ON 16.08.2010, WAS ISSUED BY REGISTERE D POST. THE ACKNOWLEDGMENT CARD IS PLACED ON RECORD. DESPITE THE SERVICE OF NOTICE, NEITHER ANYB ODY APPEARED FROM THE SIDE OF THE ASSESSEE NOR AN APPLICATION FOR ADJOURNMENT RECEIVED. 3. AT THE TIME OF HEARING, ON BEHALF OF REVENUE SHR I ANIL KUMAR, D.R. APPEARED AND CONTENDED THAT SINCE NONE WAS PRESENT ON BEHALF OF ASSESSEE, IT PRESUMES THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. 4. DESPITE THE NOTICE OF HEARING SENT THROUGH REGIS TERED POST, NEITHER ANYBODY APPEARED FROM THE SIDE OF ASSESSEE ON THE DATE FIXED FOR HEARING NOR ANY APPLICATION FOR ADJOURNMENT RECEIVED, THEREFORE, WE PRESUME THAT THE ASSESSEE IS NOT INTE RESTED TO PROSECUTE THE APPEAL. 2 ITA NO. 2283/AHD/200 8 CONSIDERING THE FACTS AND KEEPING IN MIND THE PROV ISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN 38 I.T.D. 320 (DELHI) IN THE CASE OF CIT VS.- MULTIPLAN INDIA LTD., THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED IN LIMINE. THE ORDER WAS PRONOUNCED IN THE COURT ON 16.08.2010 . SD/- SD/- (G.D. AGRAWAL) (T.K. SHARMA ) VICE-PRESIDENT (AZ) JUDICIAL MEMBER DATED : 16 / 08 /2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE DEPARTMENT. 3) CIT(A) CONCERNED, (4) CIT CONCERNED, (5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.