Alkaben Mehant , Surat V. Income Tax Officer,Ward-6(1), Surat

ITA 2509/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9136 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-03-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 24-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ ITA.NO.2509/AHD/2015 / ASSTT. YEAR: 2004-2005 ALKABEN MEHANT 6/519, NAVA RAM DWARA GALE MANDIR MAIN ROAD SURAT 395 003. PAN : AJEPM 1566 C VS ITO, WARD - 6(1) SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SONIA KUMAR, SR.DR / DATE OF HEARING : 16/03/2016 / DATE OF PRONOUNCEMENT: 16/03/2016 $%/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE ORD ER OF THE LD.CIT(A)-1 DATED 29.5.2015 PASSED FOR THE ASSTT.YE AR 2004-05. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE AP PEAL OF THE ASSESSEE WAS LISTED FOR HEARING ON 13.11.2015 FOR T HE FIRST TIME. THEREAFTER, IT WAS ADJOURNED TO 9.12.2015, 11.1.201 6 AND 22.2.2016 DUE TO NON-PRESENCE OF THE ASSESSEE-APPELLANT. THE MAT TER WAS AGAIN LISTED ON 24.2.2016 AND ON 16.3.2016. THE TRIBUNAL HAS GI VEN SUFFICIENT TIME OF MORE THAN FOUR MONTHS TO THE ASSESSEES FOR DISPOSAL OF ITS APPEAL. THE NOTICE ITA NO.2509/AHD/2015 2 SENT BY THE REGISTRY FOR HEARING OF THE CASE ON 16. 3.2016 HAS BEEN RECEIVED BY THE ASSESSEE, AS THE POSTAL AUTHORITY HAS RETURNED ACKNOWLEDGEMENT SLIP, WHICH IS PLACED ON RECORD. HOWEVER, NONE ON BEHALF OF THE ASSESSEE WAS PRESENT FOR HEARING NOR INTIMATED DESPITE SERVICE O F NOTICE. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH I TS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF THE ITAT, DELHI BENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 16 TH MARCH, 2016 AT AHMEDABAD. SD/- SD/- ( N.K. BILLAIYA ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 16/03/2016