Sarswati Construction Co., Unjha V. Income Tax Officer, Patan

ITA 3349/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8531 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 03-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, ,L ,L,L ,L- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] YS [KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ) ./ I.T.A. NO.3349/AHD/2015 ( / ASSESSMENT YEAR : 2008-09) SARSWATI CONSTRUCTION CO. C/O. KANTILAL LALCHANDDAS & BROS., 14, OLD MARKET YARD, UNJHA. / VS. THE INCOME TAX OFFICE WARD-2, PATAN. ./ ./ PAN/GIR NO. : AAVFS 4206 R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : -NONE- / RESPONDENT BY : SHRI PRASOON KABRA, SR. DR / DATE OF HEARING 19/09/2017 !'# / DATE OF PRONOUN CEMENT 19/09/2017 $% / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)- GANDHINAGAR, A HMEDABAD, DATED 19/10/2015 FOR THE ASSESSMENT YEAR (AY) 2008-09. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT THROUGH RPAD POST, BUT T HE SAME WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK UNKNOWN RETURN, WHICH IS ITA NO.3349/ AH D/2015 SARSWATI CONSTRUCTION CO. VS.ITO ASST.YEAR 2008-09 - 2 - PLACED ON RECORD. THE ASSESSEE HAS ALSO NOT FILED A NY APPLICATION FOR ADJOURNMENT OF THE CASE. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL BEFORE THE T RIBUNAL, THEREFORE, FOLLOWING ORDER OF THE ITAT, DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE D ISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/09/2017 SD/- SD/- VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG &' $ ( $ ) ()* $ ) ( AMARJIT SINGH ) ( MAHAVIR PR ASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/09/2017 !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. , -. / / CONCERNED CIT 4. / () / THE CIT(A)-GANDHINAGAR, AHMEDABAD. 5. 012 **-. , -.# , '&$,$ / DR, ITAT, AHMEDABAD 6. 245 6 / GUARD FILE. % & / BY ORDER, 0 * //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD ITA NO.3349/ AH D/2015 SARSWATI CONSTRUCTION CO. VS.ITO ASST.YEAR 2008-09 - 3 - 1. DATE OF DICTATION 19/09/2017 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19/02/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER