Smt.Naynaben Rohitbhai Shah, Ahmedabad V. ITO, Ward-5(3)(2), , Ahmedabad

ITA 2544/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6695 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 17-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 2544/AHD/2017 / ASSESSMENT YEAR: 2010-11 SMT.NAYNABEN ROHITBHAI SHAH 5/2, VITRAG COOP. HSG. SOCIETY PRABHUDAS THAKKER COLLEGE ROAD NR.SHANTIVAN, PALDI AHMEDABAD 380 007. PAN : AMUPS 5608 N VS ITO, WARD-5(3)(2) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.K. DEV, SR.DR / DATE OF HEARING : 07/05/2019 /DATE OF PRONOUNCEMENT : 07/05/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 5, AHMEDABAD DATED 1.9.2017 PASSED FOR THE ASSTT.YEAR 2010-11 CHALLENG ING PENALTY UNDER SECTION 271(1)(B) OF THE INCOME TAX ACT, 1961. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGD. AD POST ON 27.3.2019 FOR HEARING OF THE APPEAL ON 7.5.2019. A D SLIP WAS RETURNED POST AUTHORITY AFTER DULY SERVING THE NOTICE ON THE ASSESSEE AND PLACED ON RECORD. HOWEVER, NONE APPEARED ON BEHALF OF TH E ASSESSEE. ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION NOR INTIM ATED ABOUT REASONS FOR ITS NON-APPEARANCE IN THE MATTER. IN VIEW OF T HIS, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL BEFORE THE ITA NO.2544/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 7 TH MAY, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER