M/s. Swastik Industries, Surat V. The Income tax Officer,Ward-6(4), Surat

ITA 247/AHD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50621 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 31-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, SMC BENCH . .. . . .. . , , , , BEFORE SHRI T.K. SHARMA, JUDICIAL MEMBER ITA NO.247/AHD/2011 [ASSTT. YEAR : 2005-2006] M/S.SWASTIK INDUSTRIES 157, GIDC, PANDESARA SURAT. PAN : AAKFS 0511J ! /VS. ITO, WARD-6(4) SURAT. ( (( (#$ #$ #$ #$ / APPELLANT) ( (( (%&#$ %&#$ %&#$ %&#$ / RESPONDENT) ! '( ) * / ASSESSEE BY : NONE ,- ) * / REVENUE BY : SHRI SAMIR TEKRIWAL DATE OF HEARING : 23 RD SEPTEMBER, 2011 DATE OF PRONOUNCEMENT : 23 RD SEPTEMBER, 2011 / O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE CIT(A)-IV, SURAT DATED 3.7.2008 CONFIRMING THE ADDITION IN RESPECT O F JOB CHARGES U/S.40 (A) (IA) OF THE ACT. 2. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSES SEE IS LATE BY TWO YEARS AND 142 DAYS. ON THE LAST DATE OF HEARING I.E. ON 8-9-2011 , AS NOTED IN THE ORDER-SHEET, IT WAS TELEPHONICALLY INFORMED TO ASSESSEES COUNSEL, SHRI K.K SHAH TO APPEAR ON THE MATTER ON 23-9-2011, BUT NONE APPEARED ON BEHALF OF THE AS SESSEE. THE ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION OR INTIMATED REASON FOR NON-APPEARANCE IN THE MATTER. EVEN IN THE CONDONATION OF DELAY APPLICATION FILED BY THE ASSESSEE THE REASON FOR THE DELAY IS VAGUE AND AMBIGUOUS AND NOT SPEAK OF THE R EASONS FOR THE DELAY FOR SUCH A LONG PERIOD. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLLOWING THE DECIS ION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320, WE DISMISS APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT THE DATE MENTIONED O N THE FIRST PAGE OF THIS ORDER. SD/- ( . .. . . .. . /T.K. SHARMA ) /JUDICIAL MEMBER