Jivrajbhai Shamjibhai Vaghani, Surat V. The Income Tax Officer, Ward-3(3)(2), Surat

ITA 2348/AHD/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2122 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J K CHANDNANI

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT , , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . / ITA NO.2348/AHD/2016/SRT / ASSESSMENT YEAR: 2012-13 JIVARJBHAI SHAMJIBHAI VAGHANI, 98, MAMTA PARK SOCIETY, KAPODRA, VARACHHA ROAD, SURAT 395 006. [PAN: ABTPV 5654K] VS. INCOME TAX OFFICER, WARD-3(3)(2), SURAT. ( / APPELLANT) ( !' /RESPONDENT) / ASSESSEE BY : NONE /REVENUE BY : SHRI J.K. CHANDNANI, SR. D.R /DATE OF HEARING : 26-04-2018 /DATE OF PRONOUNCEMENT : 26-04-2018 / ORDER PER C.M.GARG, JUDICIAL MEMBER: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-3, SURAT (CIT (A) FOR SHORT) DATED 22.06.2016 FOR THE ASSESSMENT YEAR (A.Y) 2013-14 IN FIRST APPEAL NO. CAS/3/105/2015-16. 2. THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING O N 21.03.2018. ON 21.03.2018 AT THE REQUEST OF ASSESSEES COUNSEL, TH E CASE WAS ADJOURNED TO 23.04.2018. ON 23.04.2018 THE HONBLE A.M WAS ON LE AVE, HENCE, THE CASE 2 ITA NO.2348/AHD/2016/SRT (A.Y: 2012-13) SH RI JIVRAJIBHAI SHAMJIBHAI VAGHANI WAS ADJOURNED TO 26.04.2018. WHEN THE APPEAL WAS T AKEN UP FOR HEARING ON 26.04.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION HAS BEEN FILED. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HONBLE M ADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 6 TH APRIL, 2018. / SURAT ; DATED : 26 TH APRIL, 2018 EDN ! $ / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. # ( ) / THE CIT (A) - 3, SURAT; 4. PRL. CIT-III, SURAT; 5. , , / DR, ITAT, SURAT; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // ) / ASSISTANT REGISTRAR , / ITAT, SURAT SD/- SD/- ( ) ( O.P.MEENA ) / ACCOUNTANT MEMBER ( ) (C.M.GARG) /JUDICIAL MEMBER