Shri Khemabhai Hirabhai Patel, Sabarkantha V. The Income Tax Officer, S.K.Ward-2, Himatnagar

ITA 2700/AHD/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3254 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 08-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. NO: 2700/AHD/2014 (ASSESSMENT YEAR: 2010-11) KHEMABHAI H. PATEL PROP. OF PATHIK PETROLEUM SERVICVES, AMBAJI HIGHWAY ROAD, IDAR, S.K.- 383001 V/S INCOME TAX OFFICER, S.K. WARD-2, HIMATNAGAR- 383001 (APPELLANT) (RESPONDENT) PAN: ABAPP8198B APPELLANT BY : NONE RESPONDENT BY : SHRI B. L. MEENA, SR. D.R. ( )/ ORDER DATE OF HEARING : 05 -02-201 9 DATE OF PRONOUNCEMENT : 06 -02-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. CIT(A)-VIII, AHMEDABAD DATED 18.07.2014 PERTAINING TO A.Y. 2010-11. ITA NO. 2700 /AHD/20164 . A.Y. 2010-11 2 2. ON THE DATE OF HEARING I.E. ON 05-02-2019, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 06- 02 - 2019 (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 06/02/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD