Appeal details
Counselvise Citation
34820514 RSA 2009
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 7 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-09-2011
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
15-09-2011
Assessment Year
2005-2006
Appeal Filed On
02-02-2009
Judgement Text
, , . .. . . .. . , , , , . .. . . .. .!'#$ !'#$ !'#$ !'#$ , % % % % & & & & IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SHRI A.K.GARODIA, A.M.) . ITA NO. 348/AHD./2009 : ' ()- 2005-2006 M/S. J.S. PATEL CONSTRUCTION CO.,HIMATNAGAR VS- D.C.I.T., SABARKANTHA CIRCLE (PAN : AABFJ 2100M) (,- /APPELLANT) ( ./,- /RESPONDENT ) ,- 0 1 / APPELLANT BY : NONE ./,- 0 1 / RESPONDENT BY : SHRI SAMIR TEKRIWAL, SR.D.R. 2'3 0 4% / DATE OF HEARING : 15/09/2011 5'( 0 4% / DATE OF PRONOUNCEMENT : 15/09/2011 / ORDER PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 30-10-2008 OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-X, AHME DABAD FOR THE ASSESSMENT YEAR 2005-2006. 2. AT THE TIME OF HEARING, IT IS OBSERVED THAT ON EARLIER OCCASIONS, THIS MATTER WAS FIXED FOR HEARING BUT AT THE REQUEST OF THE ASSESSE E, THE MATTER WAS TIME AND AGAIN ADJOURNED. LAST TIME, IT WAS SCHEDULED FOR HEARING ON 30.06.2011 BUT AT THE REQUEST OF THE ASSESSEE, THIS MATTER WAS ADJOURNED TO 15.09.20 11. DESPITE THE NOTICE OF HEARING SENT THROUGH REGISTERED POST WITH A/D FIXING THE DA TE OF HEARING TODAY I.E. ON 15.09.2011, NEITHER ANYBODY APPEARED ON BEHALF OF T HE ASSESSEE, NOR WAS THERE ANY APPLICATION SEEKING ADJOURNMENT OF THE HEARING. THE REFORE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADES H HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I. T.R. 480] AND I.T.A.T., DELHI BENCH IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD . [38 I.T.D. 320]. RESPECTFULLY ITA NO. 348-AHD-09 2 FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSES SEES APPEAL FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 6 0 5'( #' ) 15 / 09 /2011 ' 7 0 !3 8 THIS ORDER PRONOUNCED IN COURT ON 15/09/2011. SD/- SD/- (A.K.GARODIA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15/09/2011 0 00 0 .49 .49 .49 .49 :9(4) :9(4) :9(4) :9(4)- -- - 1. ,- 2. ./,- 3. 4 2> 4. 2>- - 5. 9A! .4' , , 8 6. !$ C6 , D/ F , 8 TALUKDAR/ SR. P.S.
