Shri Mansukhbhai Dahyabhai Patel, Surat V. The Income tax Officer,Ward-6(3), Surat

ITA 3206/AHD/2009

• Counselvise Citation: 320620514 RSA 2009
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 30-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. K. GARODIA , AM) ITA NO.3206/AHD/2009 A. Y.: 2006-07 SHRI MANSUKHBHAI DAYALBHAI PATEL, C/O. SHANTI SAGAR SOCIETY, AT & POST PAL, TALUKA CHORYASI, DIST. SURAT VS THE INCOME TAX OFFICER, WARD 6(3), SURAT, AAYAKAR BHAVAN, MAJURA GATE, SURAT PA NO. ABCPP 1275 F (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI K. MADHUSUDAN, SR. DR DATE OF HEARING: 02-11-2011 DATE OF PRONOUNCEMENT: 02-11-2011 O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-IV , SURAT DATED 28-10-2009, FOR ASSESSMENT YEAR 2006-07, CHALLENGIN G THE ADDITION OF RS.7,57,857/-. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THE HONBLE SUPREME COURT IN THE CASE OF CI T VS B. N. BHATTACHARGEE AND OTHERS, 118 ITR 461 OBSERVED THAT PREFERRING AN APPEAL, MEANS EFFECTIVELY PURSUING IT. THE HONBLE M. P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS COMM ISSIONER OF WEALTH TAX, 223 ITR 480 DISMISSED THE REFERENCE FIL ED AT THE INSTANCE OF THE ASSESSEE FOR DEFAULT AND FOR NOT TA KING NECESSARY ITA NO.3206/AHD/2009 SHRI MANSUKHBHAI DAYALBHAI PATEL VS ITO 6(3), SURA T 2 STEPS. CONSIDERING THE CONDUCT OF THE ASSESSEE, WE ARE OF THE VIEW THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. BY FOLLOWING THE ORDER OF ITAT DELHI BENCH IN THE CASE OF CIT V S MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL) AND THE ABOVE DECISIO NS, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER 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