Shri Ilyas C. Badat L/H of late Chhota Mohammad Badat, Surat V. The Dy.CIT, Circle-6, Surat

ITA 2538/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9764 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-01-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 31-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIV SEWAK

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.2538/AHD/2015 /BLOCK ASSTT. YEAR: 2004-2005 LATE SHRI CHHOTA MOHAMMAD BADAT L/H. ILYAS C. BADAT MOTA VARACHHA, SURAT. PAN : ALJPB 2288 F VS DCIT, CIR.6 SURAT. %& / (APPELLANT) '( %& / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SHIV SEWAK, SR.DR / DATE OF HEARING : 13/01/2016 / DATE OF PRONOUNCEMENT: 15/01/2016 )*/ O R D E R THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF LD.COMMISSIONER INCOME-TAX (APPEALS)-1, SURAT DATED 5.5.2015 PASSED FOR THE ASSTT.YEAR 2004-05. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE AS SESSEE HAS PROVIDED THE ADDRESS OF ASHWIN PAREKH & CO., 410, KASHI PLA ZZA, MAJURA GATE, SURAT IN COLUMN NO.10 OF FORM NO.36, WHERE NOTICES ARE TO BE SENT. NOTICES HAVE BEEN SENT AT THIS ADDRESS AND EVERY TIME, NOTICES W ERE RETURNED BY THE POSTAL AUTHORITY WITH REMARK LEFT. NO CHANGE OF ADDRESS HAS BEEN INTIMATED TO THE REGISTRY BY THE ASSESSEE. THIS SHOWS THAT THE ASSES SEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOW ING THE DECISION OF THE HONBLE DELHI HIGH COURT IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 ITA NO.2538/AHD/2015 2 (DELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 15 TH JANUARY, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER