Smt. Shardaben K.Mody, Valsad V. The Income tax Officer, Ward-4, Valsad

ITA 3611/AHD/2007

• Counselvise Citation: 361120514 RSA 2007
• Duration Of Justice: 4 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-06-2012
• Assessment Year: 2000-2001
• Appeal Filed On: 03-09-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P TALATI

Judgement Text

, , . .. . . .. . , , , , . .. . . .. .!'#$ !'#$ !'#$ !'#$ , % % % % & & & & IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SHR I A.K.GARODIA, A.M.) . ITA NOS.3610& 3611/AHD./07 : ' ()- 1999 -2000 & 2000-01 . ITA NOS.4086/AHD./08 : ' ()- 2005-06 SMT. SHARDABEN K. MODY, VALSAD VS- I.T.O., WARD-4, VALSAD (PAN : ABGPM 6227Q) (,- /APPELLANT) ( ./,- /RESPONDENT ) ,- 0 1 / APPELLANT BY : NONE ./,- 0 1 / RESPONDENT BY : SHRI S.P.TALATI, SR.D.R. 2'3 0 4% / DATE OF HEARING : 28/09/2011 5'( 0 4% / DATE OF PRONOUNCEMENT : 28/09/2011 / ORDER PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THESE THREE APPEALS FILED BY THE ASSESSEE ARE AGAI NST THE ORDERS DATED 12-06- 2007 FOR THE ASSESSMENT YEARS 1999-2000 AND 2000-20 01 AND ORDER DATED 26.8.2008 FOR THE ASSESSMENT YEAR 2005-2006 OF THE LEARNED CO MMISSIONER OF INCOME TAX(APPEALS), VALSAD. 2. AT THE OUTSET, IT IS OBSERVED THAT HEARING OF T HESE APPEALS WERE EARLIER FIXED ON SEVERAL OCCASIONS AND AT THE REQUEST OF THE ASSESSE E, THE HEARING WAS ADJOURNED ON ALL THE OCCASIONS. AGAIN THE APPEALS HAVE BEEN FIXED FO R HEARING ON 28.09.2011 AND DESPITE THE NOTICE OF HEARING SENT THROUGH REGISTER ED POST WITH A/D FIXING THE DATE OF HEARING TODAY I.E. ON 28.09.2011, AT THE TIME OF HE ARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE, NOR WAS THERE ANY APPLICATI ON SEEKING ADJOURNMENT OF THE HEARING. THEREFORE, IT IS INFERRED THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTING THE APPEALS. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADESH 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 I N THE CASE OF C.I.T. VS. MULTIPLAN ITA NOS. 3610 & 3611-AHD/07 & 4088-AHD-08 2 INDIA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSESSEES APPEALS FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 6 0 5'( #' ) 28 / 09 /2011 ' 7 0 !3 8 THIS ORDER PRONOUNCED IN COURT ON 28/09/2011. SD/- SD/- (A.K.GARODIA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28/09/2011 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.