Shri Ushakant Vitthalbhai Patel, Nadiad V. The Dy. Commissioner of Income Tax, International Taxation, Vadodara

ITA 2977/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8488 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAJA PARAMITA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ ITA NO. 2977/AHD/2016 / ASSESSMENT YEAR: 2010-11 SHRI USHAKANT VITTHALBHAI PATEL LAKHAWAD KUI LAKHAWAD NADIAD 387 001. PAN : AWPPP 0377 R VS DCIT (INTERNATIONAL TAXATION) VADODARA. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT.PRAJA PARAMITA, SR.DR / DATE OF HEARING : 19/04/2018 /DATE OF PRONOUNCEMENT : 19/04/2018 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF THE ASSESSEE AGAINST OR DER OF LD.CIT(A)-13, AHMEDABAD DATED 4.8.2016 PASSED FOR THE ASSTT.YEAR 2010-11. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE. IT IS NOTED THAT NOTICE OF HEARING WAS SENT TO THE ASS ESSEE BY RPD POST AT THE ADDRESS MENTIONED IN FORM NO.36. HOWEVER, THE SAME WAS RETURNED BY THE POSTAL AUTHORITY WITH REMARK LEFT. THE AS SESSEE HAS NOT FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE NOR INT IMATED ABOUT THE REASONS FOR ITS ABSENTIA IN THE PROCEEDING BEFORE T HE TRIBUNAL. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS ITA NO.2977/AHD/2016 - 2 - APPEAL BEFORE THE TRIBUNAL, THEREFORE, FOLLOWING OR DER OF THE ITAT, DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. L TD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED FOR WANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 19 TH APRIL, 2018. SD/- SD/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER