Shri Avdheshsingh Chaudhary, Ahmedabad V. The Dy.CIT.,Circle-9, Ahmedabad

ITA 45/AHD/2010

• Counselvise Citation: 4520514 RSA 2010
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 16-04-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 05-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P I KUREEL

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ %& %& %& %& , , , , &' ( & &' ( & &' ( & &' ( & ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) ITA NO.45/AHD/2010 [ASSTT.YEAR : 2005-2006] AVDHESHSINGH CHAUDHARY 4/B, ASHWAMEGH BUNGALOWS EXT.NO.3, RING ROAD SATELLITE, AHMEDABAD. PAN : ACZPC 0823 E /VS. DCIT, CIR.9 AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : NONE ( / 0 &/ REVENUE BY : P.I. KUREEL, SR.DR 2 / %3'/ DATE OF HEARING : 16 TH APRIL, 2012 456 / %3'/ DATE OF PRONOUNCEMENT : 15-05-2012 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2005-2006 IS DIRECTED AGAINST THE ORDER OF THE LD CIT(A)-XV, AHMEDABAD. 2. AT THE TIME OF HEARING, THERE WAS NO APPEARANCE ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE THROUGH RPAD POS T. DUE ACKNOWLEDGEMENT SLIP WAS RETURNED BY THE POSTAL AUT HORITY AND IS ON RECORD. MOREOVER, THE APPEAL OF THE ASSESSEE IS BAR RED LIMITATION BY 98 DAYS. THE ASSESSEE HAS NOT FILED ANY APPLICATION F OR ADJOURNMENT OF ITA NO.45/AHD/2010 -2- THE CASE OR INTIMATED REASONS FOR THE NON-APPEARANC E IN THE MATTER. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLLOWING THE DECIS ION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD