Shri Pranami Mota Mandir, Surat V. The CIT-III, Surat

ITA 2752/AHD/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1862 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 06-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINOD TANWARI
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, D-BENCH, AHMEDABAD. BEFORE: SHRI T.K. SHARMA, JUDICIAL MEMBER , AND SHRI D.C. AGRAWAL, ACCOUNTANT MEMBER. ITA NO.2752/AHD/2009 SHRI. PRANAMI MOTA MANDIR, VARIAVI BAZAAR, SAIYEDPURA, SURAT, (GUJARAT). VERSUS THE COMMISSIONER OF INCOME TAX-III, 4 TH FLOOR, AAYAKAR BHAVAN, MAJURAGATE, SURAT. (APPELLANT) (RESPONDENT) PAN: AAATP 2386 G FOR THE APPELLANT: NONE FOR THE RESPONDENT SHRI. VINOD TANWARI, SR.DR ORDER PER T K SHARMA (JUDICIAL MEMBER): THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 05-05-2008, PASSED BY LD. C OMMISSIONER OF INCOME TAX(APPEALS)-III, SURAT, UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961. 2. DESPITE THE SERVICE OF NOTICE THROUGH REGISTERED POST, ON THE DATE OF HEARING I.E. ON 09-12-2002, NEITHER ANYBODY APPE ARED FROM THE SIDE OF THE ASSESSEE, NOR AN APPLICATION FOR ADJOURNMENT IS RECEIVED. IN THIS CASE, A DEFECT NOTICE WAS ALSO ISSUED TO THE ASSESSEE POI NTING OUT THAT THIS APPEAL IS TIME BARRED BY 456 DAYS. ASSESSEE HAS NO T FILED CONDONATION APPLICATION. HE ASKED TO REMOVE THE DEFECT WITHIN 10 DAYS. THE SAID DEFECT IS NOT REMOVED TILL DATE. NEITHER THE ASSES SEE HAS REMOVED THE DEFECT, NOR APPEARED ON THE DATE FIXED FOR HEARING, IT IS PRESUMED THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL I N VIEW OF THE HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF T UKOJIRAO HOLKAR 223 ITR 480 AND THE DELHI TRIBUNAL DECISION IN THE CASE OF MULTIPLAN INDIA 2 ITA NO.2752/AHD/2009 PRIVATE LIMITED 38 ITD 320, WE DISMISS THE APPEAL O F THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DATED 9 TH DECEMBER, 2009. SD/- SD/- (D.C. AGRAWAL) ( T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED: 09/12/2009 ANKIT* COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED 4. THE CIT, 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, ASSTT. REGISTRAR/ DEPUTY REGISTRAR ITAT, AHMEDABAD BENCHES, AHMEDABAD.