M/s. Shivam Associates, Baroda V. The Income tax Officer, Ward-5(1), Baroda

ITA 2450/AHD/2009

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6407 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-07-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 18-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT JHAVERI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE S/SHRI G. D. AGARWAL, VP AND BHAVNESH SAINI , JM) ITA NO.2449 AND 2450/AHD/2009 A. Y.: 2003-04 AND 2004-05 M/S. SHIVAM ASSOCIATES, C/O. M.D. CHALANI, D-62, MOTINAGAR, WARASIA RING ROAD, BARODA 390 006 VS THE A. C. I. T., (A)-V, BARODA PA NO. AARFS 0536 J (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY DR. JAYANT JHAVERI, SR. DR O R D E R PER BHAVNESH SAINI: BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LEARNED CI T(A)-V, BARODA DATED 23-04-2008 FOR ASSESSMENT YEARS 2003-04 AND 2 004-05. IN BOTH THE APPEALS THE ASSESSEE CLAIMED DEDUCTION U/S 80 IB(10) OF THE IT ACT. THE IMPUGNED ORDERS SHOW THAT THE LEARNED C IT(A) DISMISSED BOTH THE APPEALS OF THE ASSESSEE BECAUSE THE NOTICE S RETURNED BACK UN-SERVED WITH THE REMARKS THAT THE ASSESSEE IS NOT FOUND AT THE GIVEN ADDRESS. BOTH THE APPEALS WERE DECIDED EX-PAR TE AND IN THE ABSENCE OF ANY EVIDENCE ON RECORD THE APPEALS OF TH E ASSESSEE WERE DISMISSED. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF O F THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING TO THE ASSESS EE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE ITA NO.2449 AND 2450/AHD/2009 M/S. SHIVAM ASSOCIATES, VS ACIT (A)- V, BARODA 2 APPEALS. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEALS OF THE ASSESSEE IN LIMIN E. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE ORDER PRONOUNCED IN THE OPEN COURT ON 04-07-2011 SD/- SD/- (G. D. AGARWAL) VICE PRESIDENT (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 04-07-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD