Shri Rajesh I.Patel, Dist.Navsari V. The Income tax Officer,Ward-1, Navsari

ITA 270/AHD/2009

• Counselvise Citation: 27020514 RSA 2009
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-11-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 28-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH .. , !'# !'# !'# !'#, , , , $ .%.&'( , %) * % # % # % # % # BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A.K. GARODIA, ACCOUNTANT MEMBER) ITA NO.270 AND 271/AHD/2009 [ASSTT.YEAR : 2001-02 AND 2002-2003] RAJESH PATEL PROP. OF FOREVER STONE AT BORIACH, POST. ASTGAM TAL. BILIMORA, DIST. NAVSARI PAN : AOWPP 9363 F /VS. ITO, WARD-1 NAVSARI. ( (( (,- ,- ,- ,- / APPELLANT) ( (( (./,- ./,- ./,- ./,- / RESPONDENT) 01 2 3 %/ ASSESSEE BY : NONE * 2 3 %/ REVENUE BY : SHRI RAKESH AGRAWAL 5 2 16)/ DATE OF HEARING : 1 ST NOVEMBER, 2011 7&8 2 16)/ DATE OF PRONOUNCEMENT : 1 ST NOVEMBER, 2011 %9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THESE ARE TWO ASSESSEES APPEALS FOR THE ASSTT.YEAR 2001-02 AND 2002-2003 AG AINST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS), VALSAD DA TED 14.10.2008 RAISING VARIOUS GROUNDS AS SET OUT IN THE GROUNDS O F APPEAL. THE ASSESSEE HAS ALSO FILED ADDITIONAL GROUNDS VIDE LETTER DATED 24-2-2011 IN BOTH THE APPEALS WITH A REQUEST TO ADMIT THE SAME. 2. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD AT THE ADDRESS GIVEN IN FORM NO.36. HOWEVER, AT THE TIME OF HEARING OF THE CASE, NONE APPEARED ON BEHALF OF THE ASSESSEE. ON EARLIER OCCASIONS I.E. 28-2-2011 AND 13-6-2011 ALSO THE CASE WAS GETTING A DJOURNED AT THE REQUEST OF THE ASSESSEE. IN THE CIRCUMSTANCES, I T IS INFERRED THAT THE ITA NO.270 AND 271/AHD/2009 -2- ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLAN (I NDIA) LTD. 38 ITD 320, WE DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( .%.&'( /A.K. GARODIA) %) * /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !'# !'# !'# !'# /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD