Gaurangbhai Bipinchandra Shah, Bhavnagar V. The ITO, Ward-2(5), Bhavnagar

ITA 2506/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2391 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 2506/AHD/2017 / ASSESSMENT YEAR: 2014-15 GAURANGBHAI BIPINCHANDRA SHAH C/O. M/.SHAH TARACHAND TRIKAMLAL SHAH PARA, TOWER ROAD BOTAD 364 710 DIST: BHAVNAGAR. PAN : AXKPS 8441 C VS ITO, WARD-2(5) BHAVNAGAR. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI KAMLESH MAKWANA, SR.DR / DATE OF HEARING : 13/03/2019 /DATE OF PRONOUNCEMENT : 13/03/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 6, AHMEDABAD DATED 20.9.2017 PASSED FOR THE ASSTT.YEAR 2014-15 AGAINST DISALLOWANCE OF LONG TERM CAPITAL GAIN AS SET OUT IN THE GROUNDS OF APPE AL. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGD. AD POST AT THE ADDRES S MENTIONED FORM NO.36. HOWEVER, THE SAME WAS RETURNED BY THE POSTA L AUTHORITY WITH REPORT NOT KNOWN. ASSESSEE HAS NOT INTIMATED REG ISTRY ABOUT CHANGE OF ADDRESS, IF ANY NOR FILED ANY ADJOURNMENT APPLIC ATION FOR NON- APPEARANCE ON THE DATE OF HEARING. IN VIEW OF THIS , IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL BEFORE THE ITA NO.2506 /AHD/2017 - 2 - TRIBUNAL, THEREFORE, APPEAL OF THE ASSESSEE STAND D ISMISSED FOR WANT OF PROSECUTION FOLLOWING DECISION OF THE ITAT, DELHI B ENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI). 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER