Sage Infrastructure Pvt.Ltd., Surat V. The ACIT.,Circle-4, Surat

ITA 4442/AHD/2007

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60335 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 19-04-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 17-12-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D. C. AGRAWAL, AM ITA NO.4442/AHD/2007 ASST. YEAR 20 04-05 SAGE INFRASTRUCTURE (P) LTD., 167/P, SANAPADA, SURAT-DHULIA ROAD, SURAT. VS. ASSTT. CIT, CIR.4, SURAT. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI R. K. DHANESTA, DR O R D E R PER D.C. AGRAWAL, ACCOUNTANT MEMBER . THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-I, SURAT, DATED 16/10/2007 RELATING TO ASSES SMENT YEAR 2004-05. 2. THE ASSESSEE IS NOT TRACEABLE. THE NOTICE SENT T O ASSESSEE HAS BEEN RETURNED UNSERVED WITH THE POSTAL REMARK NO SUCH P ERSON STAYS IN THE ADDRESS. THE ASSESSEE HAS NOT GIVEN PROPER ADDRESS BEFORE THE TRIBUNAL. ON THE DATE OF HEARING NOBODY APPEARED FOR THE ASSE SSEE. THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE C ASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL) WE DI SMISS THE APPEAL OF THE ASSESSEE IN LIMINE. IN CASE THE ASSESSEE PLACES CORRECT ADDRESS ON RECORD OF TRIBUNAL THEN AN APPLICATION UNDER SECTIO N 254 MAY BE MADE FOR APPROPRIATE RELIEF. 2 3. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/7/2010 SD/- SD/- (BHAVNESH SAINI) (D. C. AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD, DATED 19/7//2010. MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE 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