M/S Someshwara Buildcon P Ltd, V. The A C I T Co Cir 7(1), Surat

ITA 3021/AHD/2002

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6662 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 08-04-2010
• Assessment Year: 1997-1998
• Appeal Filed On: 27-09-2002
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE S/SHRI G. D. AGARWAL, VP AND BHAVNESH SAINI , JM) ITA NO.3021/AHD/2002 A. Y.: 1997-98 SOMESHWARA BUILDCON PVT. LTD., SHARDAL, BUNGALOW NO.2, NR. SHYAMAL ROW HOUSE, SATELLITE, AHMEDABAD PA NO.-- VS THE A. C. I. T., COMPANY CIRCLE 7(1), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI C. K. MISHRA, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST ORDER OF THE CIT(A)-XIV, AHMEDABAD DATED 26 -07-2002 FOR ASSESSMENT YEAR 1997-98. 2. THE RECORD REVEALS THAT THE APPEAL OF THE ASSESS EE WAS DISMISSED IN LIMINE IN DEFAULT OF THE ASSESSEE IN PUTTING APPEAR ANCE ON THE DATE OF HEARING VIDE ORDER DATED 13-02-2007. THE EARLIER OR DER WAS RECALLED WHILE ALLOWING MISC. APPLICATION OF THE ASSESSEE VIDE ORD ER DATED 22-01-2010. THE ORDER IN THE MISC. APPLICATION WAS PRONOUNCED I N THE OPEN COURT AND THE REGISTRY WAS DIRECTED TO FIX THE APPEAL FOR HEA RING ON 08-04-2010. THUS, THE ASSESSEE WAS AWARE OF THE DATE OF HEARING I.E. 08-04-2010. THE ASSESSEE WAS ALSO SEPARATELY INTIMATED OF THE DATE OF HEARING AT THE CORRECT ADDRESS GIVEN IN THE APPEAL PAPERS BUT THE POSTAL AUTHORITIES REMARKED LEFT. NO OTHER ADDRESS IS GIVEN FOR THE PURPOSE OF SERVICE OF NOTICE OF HEARING. AS NOTED ABOVE, THE ASSESSEE WAS AWARE OF THE DATE OF HEARING, BUT NOBODY APPEARED AT THE TIME OF HEARING OF THE APPEAL. IT WOULD SHOW THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL IS, THEREFORE, LIABLE TO BE DISM ISSED IN LIMINE. WE, ITA NO.3021/AHD/2002 SOMESHWARA BUILDCON PVT. LTD. 2 THEREFORE, FOLLOWING THE ORDER OF THE ITAT DELHI BE NCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL) DI SMISS THE APPEAL IN LIMINE. 3. AS A RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE. ORDER PRONOUNCED ON 13-04-2010 SD/- SD/- (G. D. AGARWAL) VICE PRESIDENT (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 13- 04-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD