Shri Mukundbhai M.Bhakta, Surat V. The ACIT.,C.C.-3, Surat

ITA 3071/AHD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6013 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-07-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 16-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MEENA
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD A BENCH (BEFORE S/SHRI BHAVNESH SAINI JM & A.N.PAHUJA, AM ) ITA NO. 3071/AHD/2010 ASSTT. YEAR:- 2007-08 SHRI MUKUNDBHAI M BHAKTA. FLAT NO.A/P/7,ABHISHEK ESTATE, OPP. TALAV,VYARA,SURAT [PAN:ABEPB4732D] VS ACIT,CENTRAL CIRCLE-3 AAYAKAR BHAVAN,MAJURA GATE,SURAT (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.K.MEENA, DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE ON 16.11 .2010 AGAINST AN ORDER DATED 6.9.2010 OF THE LD. CIT(A)-I I, AHMEDABAD, UPHOLDING THE ADDITION OF RS.3,09,103 /- U/S 14A OF THE INCOME-TA X ACT,1961 BESIDES ADDITION OF RS. 5,133/- ON ACCOUNT OF LOSS IN PROPRIETARY BUSIN ESS. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS FILED. EVEN EARLIER WHEN APPEAL WAS FIXED FOR HEARING ON 3.6.2011 , NONE APPEARED O N BEHALF OF THE ASSESSEE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERES TED IN PURSUING THE APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CAS E OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)], THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 29.7.2011 SD/- SD/- (BHAVNESH SAINI) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 29. 7.2011 . ITA NO.3071/AHD/2010 2 COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ AC IT,CENTRAL CIRCLE-3,SURAT / THE CIT CONCERNED/ THE CIT(A)- II, AHMEDABAD/DR A BENCH/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, AHMEDABAD BENCH