Shri Dharmendra Sevantilal Shah, Surat V. The Income tax Officer,Ward-5(1), Surat

ITA 407/AHD/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1144 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 13-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI AND SHAILENDRA YADAV JUDICIAL MEMBER AND ANIL CHATURVEDI, ACCOUNTANT MEMBER I.T.A. NO.407/AHD/2012 (ASS TT. YEAR 2008-09) SHRI DHARMENDRA SEVANTILAL SHAH, PROP. M/S. DHARMENDRA TEXTILES, 1/3735 SURAJ BHAVAN, ANABHAI ROAD, SURAT-395001 PAN ACIPS 4945 C VS THE INCOME TAX OFFICER WAD 5(1), AAYAKAR BHAVAN, MAJURA GATE, SURAT. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI NONE REVENUE BY SHRI D.C. MISHRA, SR.D.R. / DATE OF HEARING : 30-07-2015 / DATE OF PRONOUNCEMENT: 31-08-2015 / O R D E R PER ANIL CHATURVEDI ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED CIT (APPEALS)-I, SURAT DATED 30-11-2011 FOR THE ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING FIXED TODAY I.E. ON 30/07 /2015 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT APPLICATION IS FILED. LAST NOTICE HAS BEEN SENT FIXING THE DATE O F HEARING ON 30-7-2015 ITA NO.407/AHD/2012 ASSESSMENT YEAR 2008-09 DHARMENDRA S. SHAH. 2 TO THE ASSESSEE BY REGISTERED POST (AS PER EVIDENCE ON RECORD RG 277543750 IN) ON 26-6-2015 WHICH HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS LEFT. THE ASSESSEE HAS N OT INTIMATED CORRECT/CHANGED ADDRESS TO THE TRIBUNAL. UNDER THES E CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL AS THE CONDUCT OF ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE C ASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF T HIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON MONDAY , THE 31 ST AUGUST, 2015 AT AHMEDABAD. SD/- SD/- (SHAILENDRA YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDAAD. DATE : 31 - 8 -2015 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! () / THE CIT(A)-I, SURAT 5. $%& '', , )*++ / DR, ITAT, AHMEDABAD 6. &,- . / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) ! '#$, &' / ITAT, AHMEDABAD ITA NO.407/AHD/2012 ASSESSMENT YEAR 2008-09 DHARMENDRA S. SHAH. 3 1. DATE OF DICTATION- 30-7-2015 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER :31-8-2015 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P .S./P.S. 31-8-2015 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 31-8-2015 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 31/8 /2015 : 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER