Shr Suresh C.Patel L/H of late Ishwarbhai M.Patel, Ahmedabad V. The Dy.CIT.,Cent.Circle-1(4), Ahmedabad

ITA 2614/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8825 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-03-2010
• Assessment Year: 1997-1998
• Appeal Filed On: 12-06-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N.PHAUJA, ACCOUNTANT MEMBER ITA NO.2614/AHD/2007 ASSESSMENT YEAR:1997-98 DATE OF HEARING:15.3.10 DRAFTED: 15.3.10 LATE ISHWARBHAI M PATEL, PBY L/R. SURESH C PATEL, 40, NIRANT PARK SOCIETY, OPP. SUN-N- STEP CLUB, SOLA, AHMEDABAD PAN NO.AASPP5973D V/S. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-6, C.U. SHAH BUILDING, ASHRA ROAD, AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SMT. NEETA SHAH, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX(APPEALS)-XII, AHMEDABAD IN APPEAL NO. CI T(A)-XII/CIR.6/23/05-06 DATED 30-03-2007. THE ASSESSMENT WAS FRAMED BY THE DCIT, CIRCLE-6, AHMEDABAD U/S.143(3) R.W.S. 147 OF THE INCOME-TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 11-03-2005 FOR THE ASSESSMENT YEAR 1997-98. 2. WE FIND THAT THE APPEAL WAS FIXED FOR HEARING TO DAY I.E. 15-03-2010, VIDE NOTICE ISSUED ON 21-01-2010. THE ABOVE NOTICE WAS SERVED ON 23-02-2010 BUT DESPITE PROPER SERVICE, NONE ATTENDED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTEREST I N PROSECUTING THIS APPEAL. THE LD. SR-DR ALSO OBJECTED FOR GIVING FRESH OPPORTUNITY TO THE ASSESSEE AS THE REVENUE OF THE DEPARTMENT IS LOCKED IN LITIGATION. IN VIEW OF THE ABOVE, WE DISMISS THIS APPEAL. ITA NO. PAGE 2 THIS APPEAL OF THE ASSESSEE IS DISMISSED BY APPLYIN G THE DECISION OF MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) FOR WANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 15/03/2010 SD/- SD/- (A.N.PHAUJA) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 15/03/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD