Silverline Power Infrastructure Pvt. Ltd., Vadodara V. The ACIT, Circle-2(1)(1), Vadodara

ITA 475/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8348 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 29-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ITA.NO.475/AHD/2016 / ASSTT.YEAR : 2012-13 SILVERLINE POWER INFRASTRUCTURE P. LTD. 100, GIDC INDUSTRIAL ESTATE, POR RAMANGAMDI DIST: VADODARA 391 243. PAN : AAMCS 9275 L VS ACIT, CIR.2(1)(1) BARODA. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS.SONIA KUMAR, SR.DR / DATE OF HEARING : 11/10/2017 / DATE OF PRONOUNCEMENT: 11/10/2017 !'/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF LD.CIT(A)-2, VADODARA DATED 22.12.2015 PASSED FOR THE ASSTT.YEAR 2012-13. 2. IN THE APPEAL, THE ASSESSEE HAS CONTESTED INTER ALIA, AGAINST ADDITION UNDER SECTION 36(I)(VA) AND 40(A)(2) OF THE ACT AS SET OUT IN THE GROUNDS OF APPEAL. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT THROUGH RPAD POST WHICH WAS DUL Y SERVED UPON THE ASSESSEE, AS AD SLIP HAS BEEN PLACED ON RECORD. NO APPLICATION FOR ADJOURNMENT OF THE CASE STATING REASONS FOR NON-APP EARANCE IN THE YEAR HAS BEEN FILED. THEREFORE, I AM OF THE VIEW THAT THE A SSESSEE IS NOT INTERESTED TO ITA NO.475/AHD/2015 2 PROSECUTE ITS APPEAL, THEREFORE, IT IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 11 TH OCTOBER, 2017 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER