Shri Devendrakumar B. Chopra, Ahmedabad V. The Dy.CIT, Circle-10, Ahmedabad

ITA 319/AHD/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5295 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-07-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NOS: 319/AHD/2014 & ITA 3009/AHD/2015 (ASSESSMENT YEARS: 2010-11 & 2011-12) DEVENDRA KUMAR B. CHOPRA 2 ND FLOOR, CAMEX HOUSE, STADIUM COMMERCE ROAD, NAVRANGPURA, AHMEDABAD V/S DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAOPC8623P APPELLANT BY : NONE RESPONDENT BY : SMT. SONIA KUMAR, SR. D.R. ( )/ ORDER DATE OF HEARING : 21 -01-201 9 DATE OF PRONOUNCEMENT : 24 -01-2019 PER BENCH 1. THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST THE ORDER OF THE LD. CIT(A), AHMEDABAD DATED 26.12.2013 & 15.09.2015 PER TAINING TO A.YS. 2010- 11 & 2011-12. ITA NOS. 319 /AHD/2014 & 3009/AHD/15 . A.YS. 2010-1 1 & 2011-12 2 2. ON THE DATE OF HEARING I.E. ON 21-01-2019, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESS EE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 24 - 01 - 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 24/01/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD