Black Diamond Amusement (P) Ltd., Gandhinagar V. The ACIT.,GNR Circle-, Gandhinagar

ITA 3786/AHD/2008

• Counselvise Citation: 378620514 RSA 2008
• Duration Of Justice: 3 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-01-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 21-11-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM ITA NO.3786/AHD/2008 (ASSESSMENT YEAR:-2002-03) BLACK DIAMOND AMUSEMENT (P) LTD., 298, PANDAV, NR. GH-6, SECTOR 29, GANDHINAGAR- 3820029 V/S THE ASST. COMMISSIONER OF INCOME-TAX, GANDHINAGAR CIRCLE, GANDHINAGAR PAN: AABCB 2705 P [APPELLANT] [RESPONDENT] ASSESSEE BY :- NONE REVENUE BY:- SHRI VINOD TANWANI, SR. DR DATE OF HEARING:- 17-01-2012 DATE OF PRONOUNCEMENT:- 09-02-2012 O R D E R PER D K TYAGI (JM) :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31-08-2008 PASSED BY THE LE ARNED COMMISSIONER OF INCOME-TAX(APPEALS), GANDHINAGAR FO R ASSESSMENT YEAR 2002-03. IN ORDER TO PROCEED IN THE MATTER A NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGIS TERED POST (AD ON RECORD) WHICH WAS RETURNED BY THE POSTAL AUTHORI TIES WITH THE REMARK 'LEFT'. SINCE THE ASSESSEE HAS NOT INTIMATED THE CHANGE IN ADDRESS, IT IS PRESUMED THAT THE ASSESSEE IS NOT IN TERESTED IN PURSUING THE APPEAL. THEREFORE, IN VIEW OF THE HON' BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF TUKOJIRA O HOLKAR 223 2 ITR 480 AND THE DELHI TRIBUNAL DECISION IN THE CASE OF MULTIPLAN INDIA PVT.LTD. 38 ITD 320, WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT TODAY ON 09-02-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 09-02-2012 COPY OF THE ORDER FORWARDED TO: 1. BLACK DIAMOND AMUSEMENT (P) LTD., 298, PANDAV, NR. GH-6, SECTOR 29, GANDHINAGAR-3820029 2. THE ASST. COMMISSIONER OF INCOME-TAX, GANDHINAGA R CIRCLE, GANDHINAGAR 3. CIT CONCERNED 4. CIT(A), GANDHINAGAR 5. DR, ITAT, AHMEDABAD BENCH-C, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD