Smt. Chanchalben K. Patel, Surat V. The ACIT.,Circle-2, Surat

ITA 2562/AHD/2009

• Counselvise Citation: 256220514 RSA 2009
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-05-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 08-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P TALATI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND SHRI A. MOHAN ALAN KAMONY, AM) ITA NO.2562/AHD/2009 A. Y.: 2004-05 SMT. CHANCHALBEN KANTILAL PATEL, C/O. AHWIN PARKEH & CO. 410, KASHI PLAZA, MAJURA GATE, SURAT PA NO. ABAPP 0410 M VS THE A. C. I. T., CIRCLE-2, AAYAKAR BHAVAN, MAJURA GATE, SURAT (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S.P. TALATI, SR. DR DATE OF HEARING: 23-05-2012 DATE OF PRONOUNCEMENT: 23 -05-2012 O R D E R PER A. MOHAN ALANKAMONY : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-II, SURAT I N APPEAL NO.CAS/II/279/08-09 DATED 09 TH JULY, 2009, FOR ASSESSMENT YEAR 2004-05. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ENVELOPE CONTAINING THE NOTICE ISSUED TO THE ASSESSEE INTIMATING THE DATE OF HEARING FIXED FOR TODAY I.E. 23-05-2012 IS RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE RE MARKS THERE IS NONE BY THIS NAME. THE ASSESSEE HAS NOT INTIMATED THE TRIBUNAL REGARDING ANY CHANGE OF HER ADDRESS. ON PERUSING TH E RECORDS, IT IS EVIDENT FROM THE CONDUCT OF THE ASSESSEE THAT THE A SSESSEE IS NO ITA NO.2562/AHD/2009 (AY 2004-05) SMT. CHANCALBEN KANTILAL PATEL VS ACIT, CIR-2, SURA T 2 MORE INTERESTED IN PROSECUTING HER APPEAL. THE HON BLE SUPREME COURT IN THE CASE OF CIT VS B. N. BHATTACHARGEE AND OTHERS, 118 ITR 461 OBSERVED THAT PREFERRING AN APPEAL, MEANS EFFEC TIVELY PURSUING IT. THE HONBLE M. P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS COMMISSIONER OF WEALTH TAX, 223 ITR 480 D ISMISSED THE REFERENCE FILED AT THE INSTANCE OF THE ASSESSEE FOR DEFAULT AND FOR NOT TAKING NECESSARY STEPS. CONSIDERING THE CONDUCT OF THE ASSESSEE IN THE PRESENT CIRCUMSTANCE, WE ARE OF THE VIEW THAT T HE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, FO LLOWING THE ORDER OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN IN DIA (PVT.) LTD., 38 ITD 320 (DEL) AND THE DECISIONS CITED ABOVE, WE HER EBY DISMISS THE APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTIO N. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 23-05-2012 SD/- SD/- (D. K. TYAGI) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DY. REGISTRAR, ITAT, AHMEDABAD ITA NO.2562/AHD/2009 (AY 2004-05) SMT. CHANCALBEN KANTILAL PATEL VS ACIT, CIR-2, SURA T 3 1. NO DICTATION: APPLIED MULTIPLAN. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 23-05-12 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: