M/s. Jalaram Investment, Kheda V. The ITO, Ward-3, Nadiad

ITA 2508/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1060 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR RAJESH MEENA
• Section: 271(1)(c)

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. 2508/AHD/2017 / ASSESSMENT YEAR: 2010-11 M/S.JALARAM INVESTMENT OPP: JAIN TEMPLE GAYATRI NAGAR WANAKBORI TAL. THASRA, DIST. KHEDA PAN : AAEFJ 9906 E VS ITO, WARD-3 PIJ ROAD NADIAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : DR.RAJESH MEENA, SR.DR / DATE OF HEARING : 14/03/2019 /DATE OF PRONOUNCEMENT : 14/03/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 2, VADODARA DATED 31.8.2017 PASSED FOR THE ASSTT.YEAR 2010-11 CHALLEN GING PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE ON 13.2.2019 FOR HEARING OF THE APPEAL ON 14.3.2019, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. ASSESSEE HAS NOT FILED ANY ADJOURN MENT APPLICATION NOR INTIMATED ABOUT REASONS FOR ITS NON-APPEARANCE IN T HE MATTER. IN VIEW OF THIS, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTER ESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL, THEREFORE, APPEAL OF TH E ASSESSEE STAND ITA NO.2508 /AHD/2017 - 2 - DISMISSED FOR WANT OF PROSECUTION FOLLOWING DECISIO N OF THE ITAT, DELHI BENCH 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 14 TH MARCH, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER