Shri Naginbhai Devabhai Patel, Surat V. The Income tax Officer,Ward-6(3), Surat

ITA 2639/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6526 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 24-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI D.C. AGRAWAL, ACCOUNTANT MEMBER DATE OF HEARING : 02/06/2011 DRAFTED ON: 06 /06/2011 ITA NO.2639/AHD/2009 ASSESSMENT YEAR : 2006-07 NAGINBHAI DEVABHAI PATEL NR.JAY ENGINEERING KAMLA PARK GANDHI ROAD, BARDOLI SURAT VS. THE ITO WARD-6(3) SURAT PAN/GIR NO. : ACVPP 4182 F ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : - NONE - RESPONDENT BY: SHRI B.L. YADAV, SR. D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WH ICH HAS EMANATED FROM THE ORDER OF THE LEARNED CIT(APPEALS) -IV, SURAT DATED 24.07.2009 PASSED FOR ASSESSMENT YEAR 2006-07 ON T HE FOLLOWING GROUNDS: THE AO ERRED IN ADDING RS.1307372/- ON ACCOUNT OF UNVERIFIABLE DIAMOND LABOUR EXPENSES. THE CIT APPEALS ALSO ERRED IN PARTIALLY DISALLOWING UNVERIFIABLE DIAMOND LABOUR EXPENSES I.E. A.O. DISALLOWED RS.130 7372/- AND CIT DISALLOWED RS.522948/- ITA NO.2639/AHD /2009 NAGINBHAI DEVABHAI PATEL VS. ITO ASST.YEAR - 2006-07 - 2 - 2. IN THE PAST, NOTICES WERE ISSUED BUT THERE WAS NO COMPLIANCE. THE CASE WAS AGAIN FIXED FOR HEARING ON 02/06/2011 FOR WHICH A NOTICE WAS ISSUED WHICH REMAINED UNSERVED AND ASSE SSEE HAS ALSO NOT COMMUNICATED ANY CHANGE OF ADDRESS. UNDER THE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 02 ND JUNE-2011 SD/- SD/- ( D.C. AGRAWAL) ( MUKUL KR. SH RAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD; DATED 02/ 06 /2011 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPA RTMENT. 3. THE CIT CONCERNED. 4. THE LD. CIT(A PPEALS)-IV, SURAT 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD ITA NO.2639/AHD /2009 NAGINBHAI DEVABHAI PATEL VS. ITO ASST.YEAR - 2006-07 - 3 - 1. DATE OF DICTATION.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S6.6.2011 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6.6.2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER