Shri Bhadreshkumar K.Gangadwala,HUF, Surat V. The Income tax Officer,Ward-9(1), Surat

ITA 4118/AHD/2007

• Counselvise Citation: 411820514 RSA 2007
• Duration Of Justice: 4 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-12-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 13-11-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. MOHAN A LANKAMONY, AM) ITA NO.4118/AHD/2007 A. Y.: 2002-03 BHADRESHKUMAR K. GANGADWALA, HUF, BHARATIA WADI, AMBA BAUG, VSHAMNI-GALI, A. K. ROAD, SURAT VS THE INCOME TAX OFFICER, WARD 9(1), SURAT PA NO. AABHB 6903 N (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI ABHISHEK KUMAR, SR. DR DATE OF HEARING: 26-12-2011 DATE OF PRONOUNCEMENT: 26-12-2011 O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-V, SURAT DATED 29 TH AUGUST, 2007, FOR ASSESSMENT YEAR 2002-03. 2. THE ASSESSEE IS SERVED OF THE NOTICE THROUGH RE GISTERED POST FOR THE DATE OF HEARING FIXED TODAY. THE A/D CARD D ULY SERVED UPON THE ASSESSEE IS AVAILABLE ON RECORD. HOWEVER, THE A SSESSEE DID NOT APPEAR TO ARGUE THE APPEAL. THE CONDUCT OF THE ASSE SSEE SHOWS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING T HE APPEAL. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS B. N. B HATTACHARGEE AND OTHERS, 118 ITR 461 OBSERVED THAT PREFERRING AN APPEAL, MEANS EFFECTIVELY PURSUING IT. THE HONBLE M. P. HIGH COU RT IN THE CASE OF ITA NO.227/AHD/2011 SHRI NATVARLAL TRIBHOVANDAS PATEL VS ITO WARD - 12( 3), AHMEDABAD 2 ESTATE OF LATE TUKOJIRAO HOLKAR VS COMMISSIONER OF WEALTH TAX, 223 ITR 480 DISMISSED THE REFERENCE FILED AT THE INSTAN CE OF THE ASSESSEE FOR DEFAULT AND FOR NOT TAKING NECESSARY STEPS. CON SIDERING THE CONDUCT OF THE ASSESSEE, WE ARE OF THE VIEW THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. BY FOLLOWING THE ORDER OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL) AND THE ABOVE DECISIONS, WE DISMISS THE APPEAL OF THE ASSESSEE IN DEFAULT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED IN DEFAULT. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER 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 D Y. REGISTRAR, ITAT, AHMEDABAD