Opal Petroleum, Dahod V. The Income tax Officer,Ward-2, Dahod

ITA 342/AHD/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94456 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 29-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 04-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO: 342/AHD/2013 (ASSESSMENT YEAR: 2006-07) GOPAL PETROLEUM AT PO RANDHIKPUR TAL LIMKHEDA RANDHIKPUR 389130 GUJARAT V/S INCOME TAX OFFICER, WARD- 2, DAHOD (APPELLANT) (RESPONDENT) PAN: AAGFG8536P APPELLANT BY : NONE RESPONDENT BY : SHRI SOMOGYAN PAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 29-09-0201 5 DATE OF PRONOUNCEMENT : 29 -09-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF CIT(A)-IV, BARODA DATED 09.11.2012 FOR A.Y. 2006-07. ITA NO. 342/ AHD/2013 . A.Y. 2006-07 2 2. ON THE DATE OF HEARING I.E. ON 29-09-2015 NONE APPE ARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARI NG WAS SERVED ON ASSESSEE. FURTHER THE REGISTRY HAS POINTED OUT THAT ASSESSEE HAS PAID TRIBUNAL FEES WHICH IS SHORT BY RS. 2,500/- AND THE RE IS NOTHING ON RECORD TO SHOW THAT ASSESSEE HAS MADE GOOD THE SHORTFALL IN T HE FEES WHICH IT WAS REQUIRED TO PAY. THESE FACTS INDICATES THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND 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 THE ASSESSEE IN LIMINE. T HE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLIN G OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING AND AFTER RECTIFYING THE DEFECTS POINTED OUT BY THE REGISTRY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 29 - 09 - 2015. SD/- SD/- (RAJPAL YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY 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,AHM EDABAD