Trikamlal Jamnadas Patel, Ahmedabad V. ITO, Ward-1(1)(1), Ahmedabad

ITA 369/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2284 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-12-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 15-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Keywords: Rule 8D
• Section: 14A

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ ITA NO. 369/AHD/2018 / ASSESSMENT YEAR: 2014-15 TRIKAMLAL JAMNADAS PATEL 52, NIRANT PARK GATE NO.2, OPP: SUN & STEP CLUB THALTEJ, AHM,EDABAD 380 061. PAN : AAZPP 0712 B. VS ITO, WARD-1(1)(1) AMBAWADI AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI L.P. JAIN, SR.DR / DATE OF HEARING : 05/12/2019 /DATE OF PRONOUNCEMENT : 05/12/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 1, AHMEDABAD DATED 24.11.2017 PASSED FOR THE ASSTT.YEAR 2014-15 CHALLE NGING DISALLOWANCE OF RS.9,97,623/- UNDER SECTION 14A R.W RULE 8D AS SET OUT IN THE GROUNDS OF APPEAL. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGD. AD POST ON 22.10.2019 FOR HEARING OF THE APPEAL ON 5.12.2019. THE SAME WAS SERVED UPON THE ASSESSEE, AS AD SLIP WAS RETURNED BY POST AUTHORITY AND IS PLACED ON RECORD. HOWEVER, NONE APPEARED ON BEHAL F OF THE ASSESSEE. ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION NOR INTIMATED ABOUT REASONS FOR ITS NON-APPEARANCE IN THE MATTER. IN V IEW OF THIS, IT IS ITA NO.369/AHD/2018 - 2 - PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING THE APPEAL BEFORE THE TRIBUNAL, THEREFORE, APPEAL OF THE ASSES SEE STAND DISMISSED FOR WANT OF PROSECUTION FOLLOWING DECISION OF THE ITAT, DELHI BENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI). 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 5 TH DECEMBER, 2019. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER , - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ ITA NO. 369/AHD/2018 / ASSESSMENT YEAR: 2014-15 TRIKAMLAL JAMNADAS PATEL 52, NIRANT PARK GATE NO.2, OPP: SUN & STEP CLUB THALTEJ, AHM,EDABAD 380 061. PAN : AAZPP 0712 B. VS ITO, WARD-1(1)(1) AMBAWADI AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI L.P. JAIN, SR.DR / DATE OF HEARING : 05/12/2019 /DATE OF PRONOUNCEMENT : 05/12/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 1, AHMEDABAD DATED 24.11.2017 PASSED FOR THE ASSTT.YEAR 2014-15 CHALLE NGING DISALLOWANCE OF RS.9,97,623/- UNDER SECTION 14A R.W RULE 8D AS SET OUT IN THE GROUNDS OF APPEAL. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGD. AD POST ON 22.10.2019 FOR HEARING OF THE APPEAL ON 5.12.2019. THE SAME WAS SERVED UPON THE ASSESSEE, AS AD SLIP WAS RETURNED BY POST AUTHORITY AND IS PLACED ON RECORD. HOWEVER, NONE APPEARED ON BEHAL F OF THE ASSESSEE. ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION NOR INTIMATED ABOUT REASONS FOR ITS NON-APPEARANCE IN THE MATTER. IN V IEW OF THIS, IT IS ITA NO.369/AHD/2018 - 2 - PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING THE APPEAL BEFORE THE TRIBUNAL, THEREFORE, APPEAL OF THE ASSES SEE STAND DISMISSED FOR WANT OF PROSECUTION FOLLOWING DECISION OF THE ITAT, DELHI BENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI). 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 5 TH DECEMBER, 2019. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER