Kamran Kapadia Land Developers Pvt.Ltd., Surat V. The Dy.CIT.,Circle-1, Surat

ITA 3741/AHD/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6347 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-06-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 17-11-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S SOURYAVANSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI G.D. AGARWAL, VICE-PRESIDENT (AZ) AND SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER DATE OF HEARING : 28/6/11 DRAFTED ON: 29/6/11 ITA NO.3741/AHD/2008 ASSESSMENT YEAR : 2004-05 KAMRAN KAPADIA LAND DEVELOPERS PVT.LTD. H/G 4-5-6, JALNIDHI COMPLEX OPP.BAHUMALI BLDG, NANPURA, SURAT-395 001 VS. THE DCIT CIRCLE-1 SURAT PAN/GIR NO. : AABCK8207B (APPELLANT) .. (RESPONDENT) APPELLANT BY : -NONE- RESPONDENT BY: SHRI G.S.SOURYAVANSHI, SR.DR O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-I, SURAT DATED 16/09/2008 PASSED FOR ASSESSMENT YEAR 2004-05. 2. FROM THE PAST RECORD, IT APPEARS THAT THE ASSESS EE IS NOT INTERESTED TO GET THIS APPEAL HEARD AND FINALIZED. THIS IS AN APPEAL WHICH WAS FILED IN THE YEAR 2008. THEREAFTER, IT WAS FIXED FOR HE ARING IN THE PAST ON SEVERAL OCCASIONS. AS PER THE ORDER-SHEET ENTRY D ATED 04/11/2010, AN APPLICATION WAS MOVED BY THE APPELLANT WHEREIN IT W AS STATED THAT TO REPRESENT THE APPEAL NECESSARY PREPARATION WAS YET TO BE COMPLETED. A ITA NO. 3741/AHD/2008 KAMRAN KAPADIA LAND DEVELOPERS P.LTD. VS. DCIT ASST.YEAR 2004-05 - 2 - REQUEST FOR SHORT ADJOURNMENT WAS SOUGHT. CONSIDER ING THE SAID REQUEST, CASE WAS ADJOURNED FOR 29/12/2010. THEREAFTER, BE NCH DID NOT FUNCTION ON FEW OCCASIONS BUT AGAIN ON 09/05/2011 THE HEARIN G WAS FIXED. VIDE A NOTING OF THE SAID DATE; AN ADJOURNMENT WAS GRANTE D FOR 28/06/2011 BUT WITH THE DIRECTIONS THAT NO FURTHER ADJOURNMENT SHA LL BE GRANTED. WE HAVE NOTICED THAT AS PER THE SAID ADJOURNMENT APPLI CATION DATED 04/05/2011, THE SAME REASON FOR SEEKING ADJOURNMENT WAS MADE THAT THE NECESSARY PREPARATION COULD NOT BE COMPLETED TO REP RESENT THE APPEAL. EVEN AFTER THE SPECIFIC INSTRUCTION OF THE BENCH, T ODAY AGAIN AN ADJOURNMENT APPLICATION WAS SENT, IDENTICALLY WORDE D THAT NECESSARY PREPARATION WAS NOT COMPLETED. FROM THESE ADJOURNE D APPLICATIONS, IT IS THEREFORE EVIDENT THAT IN THE PAST FEW YEARS THE AS SESSEE SOUGHT ADJOURNMENT AFTER ADJOURNMENT ON THE GROUND OF COMP LETION OF PREPARATION TO REPRESENT THIS APPEAL BUT THAT PREPA RATION COULD NOT BE COMPLETED EVENTHOUGH BY GRANTING SEVERAL ADJOURNMEN TS SUFFICIENT OPPORTUNITIES WERE GRANTED. CONSIDERING THE CALLOU S AND NON-COOPERATIVE ATTITUDE OF THE APPELLANT, WE HAVE TODAY REJECTED T HE REQUEST OF ADJOURNMENT BECAUSE THIS APPELLANT APPEARS TO BE NO T INTERESTED TO REPRESENT THE MATTER. THIS APPELLANT IS SIMPLY OBS TRUCTING THE OPPORTUNITY OF HEARING OF OTHER LITIGANTS WHO ARE INTERESTED TO GET THEIR RESPECTIVE APPEALS BE FINALIZED IN DUE COURSE. 3. UNDER THE ABOVE CIRCUMSTANCES, WE HAVE NO OPTIO N BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIG H COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HO LKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE ITA NO. 3741/AHD/2008 KAMRAN KAPADIA LAND DEVELOPERS P.LTD. VS. DCIT ASST.YEAR 2004-05 - 3 - OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 28 TH JUNE, 2011. SD/- SD/- ( G.D. AGARWAL ) ( MUKUL KR. SHRAWAT ) VICE PRESIDENT (AZ) JUDICIAL ME MBER AHMEDABAD; DATED 28 / 06 /2011 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-I, SURAT 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD 1. DATE OF DICTATION..28/6/2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28/6/2011 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 29.6.11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.6.11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER