Alps Infosys Limited, Ahmedabad V. The DY.CIT.(OSD) Range-1, Ahmedabad

ITA 370/AHD/2007

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1929 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 22-01-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI G. D. AGARWAL, VP AND BHAVNESH SAINI , JM) ITA NO.370/AHD/2007 A. Y.: 2001-02 ALPS INFOSYS LTD., 6, SURYA COMPLEX, C. G. ROAD, NAVRANGPURA, AHMEDABAD VS THE INCOME TAX OFFICER (OSD), RANGE-1, AHMEDABAD PA NO. AABCA 3117 G (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI R.K. DHANISTA, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF THE LEARNED CIT(A)-V, AHM EDABAD DATED 13- 11-2006 FOR ASSESSMENT YEAR 2001-02. 2. THE ASSESSEE IS SERVED OF THE NOTICE. THE LEARNE D COUNSEL FOR THE ASSESSEE INTIMATED THAT THE COMPANY HAS GONE IN TO LIQUIDATION; THEREFORE, NOTICE MAY BE SERVED UPON THE OFFICIAL L IQUIDATOR. THE NOTICE WAS ALSO ISSUED TO THE OFFICIAL LIQUIDATOR T HROUGH REGISTERED POST. DESPITE SERVICE OF THE NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. IT, THEREFORE, APP EARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING ITS A PPEAL. THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED UN-ADMI TTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. ITA NO.370/AHD/2007 APLS INFOSYS LTD. VS ITO (OSD), RANGE-1, AHMEDABAD 2 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE ORDER PRONOUNCED IN THE OPEN COURT ON 03-03-2011 SD/- SD/- (G. D. AGARWAL) VICE PRESIDENT (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 03-03-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DY. REGISTRAR, ITAT, AHMEDABAD