GTCL Mobile Cum Technology Ltd., Ahmedabad V. The ACIT.,Circle-4, Ahmedabad

ITA 252/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6379 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-05-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 23-01-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT JHAVERI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD A BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND MUKUL SHRAWAT, JUDICIAL MEMBER) ITA NO. 252/AHD/2008 [ASSTT.YEAR : 2003-2004] M/S.GTCL MOBILE-COM TECHNOLOGY LTD. 2 ND FLOOR, GTCL HOUSE B/H. RATNAM BUILDING OFF. C.G.ROAD, AHMEDABAD. VS. ACIT, CIRCLE-4 AHMEDABAD. ASSESSEE BY : NONE REVENUE BY : DR.JAYANT JHAVERI O R D E R PER G.D. AGARWAL, VICE-PRESIDENT : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE CIT(A)-VIII, AHMEDABAD DATED 26.11 .2007 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961. THE ASSESSEE IS AGGRIEVED BY VARIOUS ADDITIO NS MADE BY THE AO AND CONFIRMED BY THE CIT(A) AS SET OUT IN THE GROUNDS O F THE APPEAL. 2. NOTICES FOR HEARING OF THE APPEALS WERE SENT TO THE ASSESSEE BY RPAD POST AT THE ADDRESS MENTIONED IN FORM NO.36. THE SAME W AS DULY SERVED AS THE POSTAL AUTHORITY HAS RETURNED THE POSTAL ACKNOWLEDGEMENT S LIP, WHICH IS PLACED ON RECORD. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NO R ANY APPLICATION WAS FILED FOR ADJOURNMENT IN THE MATTER. IN THE CIRCUMSTANCES , IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE , FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEES IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT 20 TH MAY, 2010. SD/- SD/- (MUKUL SHRAWAT) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 20-05-2010 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER AR, ITAT, AHMEDABAD