The ITO, Ward-2, Valsad V. Shri Hitendra Balwantrai Desai, Valsad

ITA 2926/AHD/2007

• Counselvise Citation: [2007] 114 COUNSELVISE.COM (IT) 1884 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2007
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 31-10-2007
• Assessment Year: 2002-2003
• Appeal Filed On: 06-07-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N.PHAUJA, ACCOUNTANT MEMBER ITA NO.2926-2927/AHD/2006 ASSESSMENT YEARS:1993-94 & 1994-95 DATE OF HEARING:1.4.10 DRAFTED:5.4.10 AIR COMMANDS INTERNATIONAL LTD., 2N IMPALA HOUSE, 38, VISHWAS COLONY, BARODA PAN NO.AAFCA3903J V/S. ACIT, CIRCLE-1(1), BARODA (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- NONE REVENUE BY:- SMT. NEETA SHAH, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THESE APPEALS BY THE ASSESSEE ARE ARISING OUT OF T HE DIFFERENT ORDER OF COMMISSIONER OF INCOME-TAX(APPEALS)-I, BARODA IN AP PEAL NO.CAB/I-305-306 /06-07 OF EVEN DATE 30-10-2006. THE ASSESSMENTS WERE FRAME D BY THE ACIT, CIRCLE-1(1) BARODA U/S.143(3) OF THE INCOME-TAX ACT, 1961 (HER EINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 08-03-1995 FOR THE ASSESSMENT YEARS 1993-94 AND 1994-95 RESPECTIVELY. 2. WE FIND FROM THE RECORDS THAT THESE APPEALS WERE FIXED FOR HEARING FROM 27- 02-2007 AND GETTING ADJOURN ON THE REQUEST OF THE A SSESSEE, I.E. 03-02-2009, 16-11- 2009 AND AS LAST OPPORTUNITY ON 21-01-2010. FROM TH E RECORDS, IT IS ALSO NOTICED THAT THESE NOTICES WERE ISSUED AND SERVED ON THE ASSESSE E BUT NOW ON THIS FIXED DATE ON 01-04-2010 NONE ATTENDED ON BEHALF OF THE ASSESSEE. EVEN ADJOURNMENT PETITION WAS NOT FILED BEFORE US. IN VIEW OF THE ABOVE FACT S, WE ARE OF THE VIEW THAT THE ITA 2926-2927/AHD/2006 A.YS. 93-9 4 & 94-95 AIR COMMANDS INTERNATIONAL LTD. V. ACIT CIR-1(1) B RD PAGE 2 ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE MAT TERS. LD. SR-DR ALSO OBJECTED FOR GIVING FRESH OPPORTUNITY TO THE ASSESSEE AS THE REV ENUE OF THE DEPARTMENT IS LOCKED IN LITIGATION. IN VIEW OF THE ABOVE, THESE APPEALS OF THE ASSESSEE ARE DISMISSED BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD., (38 ITD 320). WE DISMISS THE APPEALS FILED BY THE ASSESSEE FOR WANT OF PROSECUTI ON. 3. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 01/04/2010 SD/- SD/- (A.N.PHAUJA) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 01/04/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-I, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD