Shri Ranbirshing D.Bakshi, Valsad V. The ACIT, Valsad Circle, Valsad

ITA 3252/AHD/2014

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2094 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 08-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R P RASTOGI

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT , , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . / ITA NO.3252/AHD/2014/SRT / ASSESSMENT YEAR: 2003-04 RANBIRSINGH D. BAKSHI, PORP. OF INDUSTRIAL SECURITIES & PROTECTION SERVICES, C/O. NET LUCKY NATIONAL SCRAP TRADERS, N.H. NO.8 ATUL DIST. VALSAD 396 001. [PAN: ABQPB 9445H] VS. ASST. COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD. ( / APPELLANT) ( !' /RESPONDENT) / ASSESSEE BY : NONE /REVENUE BY : SHRI R.P. RASTOGI, SR. D.R /DATE OF HEARING : 19-04-2018 /DATE OF PRONOUNCEMENT : 25-04-2018 / ORDER PER C.M.GARG, JUDICIAL MEMBER: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), VALSAD (CIT( A) FOR SHORT) DATED 22.09.2014 FOR THE ASSESSMENT YEAR (A.Y) 2003-04 ON THE GROUNDS AS DETAILED IN THE GROUNDS OF APPEAL. 2. THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING O N 20.11.2017. ON 20.11.2017 THE HONBLE J.M WAS ON TOUR, HENCE, T HE CASE WAS ADJOURNED TO 28.12.2017. ON 28.12.2017 HEARING IS ADJOURNED T O 09.02.2018 AS NONE WAS PRESENT FOR ASSESSEE, ON BEHALF OF REVENUE SHRI RAHUL KUMAR, SR. D.R 2 ITA NO.3252/AHD/2014/SRT (A.Y: 2003-04) RANBIRSINGH D. BAKSHI WAS PRESENT. ON 09.02.2018 THE BENCH ISSUED NOTICE THROUGH D.R, DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE A SSESSEE, AGAIN THE HEARING OF THE APPEAL IS ADJOURNED TO 26.03.2018. W HEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19.04.2018, NONE APPEARED O N BEHALF OF THE ASSESSEE. DESPITE SERVICE OF NOTICE ISSUED THROUGH DR, NONE A PPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION HAS BEEN FILED. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HONBLE M ADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 5 TH APRIL, 2018. / SURAT ; DATED : 25 TH APRIL, 2018 EDN ! $ / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. # ( ) / THE CIT (A) , VALSAD ; 4. CCIT, SURAT; 5. , , / DR, ITAT, SURAT; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // ) / ASSISTANT REGISTRAR , / ITAT, SURAT SD/ - SD/ - ( ) ( O.P.MEENA ) / ACCOUNTANT MEMBER ( ) (C.M.GARG) /JUDICIAL MEMBER