Shri Amitkumar H. Shah, Baroda V. The ACIT.,Circle-2(1), Baroda

ITA 2985/AHD/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67803 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 01-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA SRDR

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.2985/AHD/2010 [ASSTT.YEAR : 2005-2006] AMITKUMAR H. SHAH BELOW TALWALKARS GYM POOJA UPVAN-II, BASEMENT NR.AKOTA STADIUM, BARODA. PAN : AGIPS 3476 L /VS. ACIT, CIR.2(1) BARODA. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : NONE + 2 3 )/ REVENUE BY : SHRI O.P. BATHEJA, SR.DR 5 2 &(*/ DATE OF HEARING : 23 RD SEPTEMBER, 2013 678 2 &(*/ DATE OF PRONOUNCEMENT : 04.10.2013 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2005-2006, IS DIRE CTED AGAINST THE ORDER OF THE CIT(A)-II, BARODA, DATED 23.7.2010 . 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE- APPELLANT. THE NOTICE SENT BY RPAD POST HAS COME B ACK WITH THE POSTAL REMARK LEFT. THE ASSESSEE HAS NOT INTIMATED CHAN GE OF ADDRESS, IF ANY, TO ITA NO.2985/AHD/2010 -2- THE REGISTRY OF THE TRIBUNAL. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLA N (INDIA) LTD. 38 ITD 320, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /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