Mohmed Zuber Zakaria Dadani, Surat V. The Income tax Officer,Ward-5(3), Surat

ITA 247/AHD/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6169 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 11-07-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 22-01-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Unexplained cash credit

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI G.D. AGARWAL, VICE-PRESIDENT (AZ) AND SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER DATE OF HEARING : 11/07/2011 DRAFTED ON: 11/07 /2011 ITA NO.247/AHD/2008 ASSESSMENT YEAR : 2002-03 MOHMAD ZUBER ZAKARIA DADANI 213, SHALIMAR MARKET RING ROAD, SURAT VS. THE ITO WARD-5(3) SURAT PAN/GIR NO. : ACYPD 8152 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : -NONE- RESPONDENT BY: SHRI B.L.YADAV, D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-III , SURAT DATED 10/11/2006 PASSED FOR ASSESSMENT YEAR 2002-03. 2. GROUNDS ARE IN RESPECT OF ADDITION PERTAININ G TO UNEXPLAINED CASH CREDIT AND DISALLOWANCE OF CERTAIN EXPENDITURE, ETC . HOWEVER, ON THE DATE OF HEARING NO ONE HAS APPEARED. AS PER THE NOTINGS OF THE ORDER-SHEET IN THE PAST ON NUMBER OF OCCASIONS, THE ASSESSEE WAS G RANTED ADJOURNMENTS. IT HAS HAPPENED ON 22/12/2010 AND ALSO ON 25/04/201 1 AND ON BOTH OCCASIONS ASSESSEES COUNSEL WAS PRESENT AND DATES WERE GRANTED. EVEN TODAYS DATE WAS BASED UPON REQUEST OF ASSESSEES C OUNSEL WHICH WAS DULY COMMUNICATED TO HIM IN THE COURT. ITA NO .247/AHD/2008 MOHMED ZUBER ZAKARIA DADANI VS. ITO ASST.YEAR - 2002-03 - 2 - 3. NOW LD.COUNSEL FOR THE ASSESSEE HAS EXPRESSED TO WITHDRAW HIS AUTHORITY OF APPEARANCE VAKALAT NAMA. BY THIS CO NDUCT, IT APPEARS THAT THIS APPELLANT IS NOT SERIOUS AND EVEN KEEN TO REPR ESENT THE APPEAL. WE ARE LEFT WITH NO OPTION BUT TO DISMISS THIS APPEAL DUE TO NON-PROSECUTION. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 11 / 07 /2011. SD/- SD/- ( G.D. AGARWAL ) ( MUKUL KR. SHRAWAT ) VICE PRESIDENT (AZ) JUDICIAL ME MBER AHMEDABAD; DATED 11/ 07 /2011 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-III, SURAT 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD ITA NO .247/AHD/2008 MOHMED ZUBER ZAKARIA DADANI VS. ITO ASST.YEAR - 2002-03 - 3 - 1. DATE OF DICTATION..11/07/2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11/07/2011 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S18.07.11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 18.07.11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER