Shri Surendra H.Chauhan, Dist.Gandhinagar V. The Income tax Officer,Ward-4, Gandhinagar

ITA 3713/AHD/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9098 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-12-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 14-11-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD C BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND T.K. SHARMA, JUDICIAL MEMBER) ITA.NO.3713/AHD/2008 [ASSTT. YEAR : 2005-2006] SHRI SURENDRA H. CHAUHAN A/66, RAJESHWAR SOCIETY IOC ROAD, CHANDKHEDA DIST : GANDHINAGAR. VS. ITO, WARD-4 GANDHINAGAR. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. MADHUSUDAN O R D E R G.D. AGARWAL, VICE-PRESIDENT : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), GANDHINAGAR D ATED 25.08.2006 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961. 2. NOTICE OF THE HEARING WAS SENT TO THE ASSESSEE B Y REGD. AD POST AT THE ADDRESS MENTIONED IN FORM NO.36. THE SAME WAS DULY SERVED AS THE REGD. AD SLIP WAS RETURNED BY THE POSTAL AUTHORITIES, WHICH IS PLACED ON RECORD. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR THE ADJOURNM ENT IN THE MATTER. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SING ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 24 TH DECEMBER, 2010. SD/- SD/- (T.K. SHARMA ) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 24-12-2010 COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD