Sahajanand Laser Technology Limited, Ahmedabad V. The ACIT.,(OSD)Circle-8, Ahmedabad

ITA 3048/AHD/2008

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50807 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-10-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 28-08-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH BEFORE S/SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.3048/AHD/2008 [ASSTT. YEAR : 2005-2006] SAHAJANAND LASER TECHNOLOGY LTD. 48-A, ARVIND ESTATE, LBS MARG, BAPUNAGAR AHMEDABAD. PAN : AAGCS 1983 B /VS. ACIT (OSD) CIR.8, AHMEDABAD. ( / APPELLANT) ( / RESPONDENT) ! / ASSESSEE BY : NONE '#$ ! / REVENUE BY : SHRI B.L. YADAV %$& ' / DATE OF HEARING : 17 TH OCTOBER, 2011 ()* ' / DATE OF PRONOUNCEMENT : 17 TH OCTOBER, 2011 !+ / O R D E R A.L. GEHLOT, ACCOUNTANT MEMBER : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-XIV, AHMED ABAD DATED 9.6.2008 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SEC TION 143(3) OF THE INCOME TAX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CAS E WAS GETTING ADJOURNED FROM TO TIME TO TIME AT THE REQUEST OF THE COUNSEL FOR THE ASSESSEE WHICH IS EVIDENT FROM PERUSAL OF THE ORDER SHEET DATED I.E. ON 10-2-2011, 6-4-2011, 6-6- 2011 AND 16-8-2001. EVEN ON 17.10.2011 NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESS EE HAS NOT FILED ANY ADJOURNMENT APPLICATION OR INTIMATED REASON FOR NON-APPEARANCE IN THE MATTER. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SING ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- (BHAVNESH SAINI) JUDICIAL MEMBER (A.L. GHELOT) ACCOUNTANT MEMBER