Shri Sanjay Vinubhai Patel, Borsad V. The Income tax Officer,Ward-3(4), Petlad

ITA 3115/AHD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6194 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-07-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 23-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. K. GARODIA , AM) ITA NO.3115/AHD/2010 A. Y.: 2005-06 SANJAY VINUBHAI PATEL, LAV-KUSH COMPLEX, ANAND CROSSING, BORSAD, GUJARAT 388 540 VS THE INCOME TAX OFFICER, WARD -3 (4), PETLAD, NR. RAILWAY STATION, PETLAD DISTRICT, ANAND PA NO. AFSPP 2127 G (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S. K. MEENA, SR. DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-I, SURAT DATED 7 TH DECEMBER, 2009, FOR ASSESSMENT YEAR 2005-06. 2. THE IMPUGNED ORDER OF THE LEARNED CIT(A) SHOWS THAT THE LEARNED CI&T(A) ISSUED SEVERAL NOTICES FIXING THE A PPEAL FOR HEARING, BUT NONE WERE COMPLIED WITH BY THE ASSESSEE. THE LE ARNED CIT(A) ACCORDINGLY PROCEEDED TO DECIDE THE APPEAL AND ULTI MATELY CONFIRMED THE ADDITIONS BY DISMISSING THE APPEAL IN DEFAULT OF THE ASSESSEE. SAME IS THE POSITION BEFORE THE TRIBUNAL. THE ASSESSEE DESPITE SERVICE OF THE NOTICE DID NOT APPEAR BEFORE THE TRIBUNAL. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INT ERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE, RELYING UPO N THE DECISION OF ITA NO.3115/AHD/2010 SANJAY VINUBHAI PATEL VS ITO, WARD 3(4), PETLAD 2 ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN I NDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE I N LIMINE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE ORDER PRONOUNCED IN THE OPEN COURT ON 15-07-2011 SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 15-07-2011 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