Gujarat Akruti- TCG Biotech Ltd., Ahmedabad V. The Dy.CIT, Circle-2(1)(1), Ahmedabad

ITA 3555/AHD/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8463 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.3555/AHD/2015 / ASSTT. YEAR: 2011-2012 GUJARAT AKRUTI TCG BIOTECH LTD. 102, SARTHIK SQUARE BODAKDEV AHMEDABAD 380015. PAN: AACCG 9110 C VS DCIT, CIR.2(1)(1) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMASHANKAR PRASAD, SR.DR / DATE OF HEARING : 11/04/2018 / DATE OF PRONOUNCEMENT: 11/04/2018 !/ O R D E R ASSESSEE IS APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF LD.CIT(A)-2, PRATYAKSH KAR BHAVAN, AHMEDABAD DATED 26.10.2015 PA SSED FOR THE ASSTT.YEAR 2011-12. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE. NOTICE OF HEARING WAS SENT THROUGH RPAD POST AT THE ADDRES S GIVEN IN FORM NO.36, WHICH WAS RETURNED BY THE POSTAL AUTHORITY WITH REM ARK LEFT. THE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS IF ANY. THE AS SESSEE HAS NOT FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE NOR INTIMAT ED ABOUT THE REASONS FOR ITS ABSENTIA IN THE PROCEEDING BEFORE THE TRIBUNAL. TH EREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL BEFORE THE TRIBUNAL, THEREFORE, FOLLOWING ORDER OF THE ITAT, DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), I DI SMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 11 TH APRIL, 2018 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 11/04/2018