Dhulia Brothers, V. The Income Tax Officer, Ward-1(2), RAJKOT-GUJARAT

ITA 482/RJT/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1258 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1996-1997
• Appeal Filed On: 05-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER [CONDUCTED THROU GH E - COURT AT AHMEDABAD] DHULIA BROTHERS, BAZAR, AT POST GOMTA, GONDAL PAN: AAEFD7195B (APPELLANT) VS THE ITO, WARD - 1(2), RAJKOT (RESPONDENT) REVENUE BY : S H RI C.S. ANJARIA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 01 - 06 - 2 016 DATE OF PRONOUNCEMENT : 02 - 06 - 2 016 / ORDER P ER BENCH : - THESE TWO ASSESSEE S A PPEAL S FOR A.Y. 1995 - 96 & 1996 - 97 , AR ISE FROM ORDER OF THE CIT(A), JAMNAGAR DATED 18 - 11 - 2013 & 20/09/2013 IN APPEAL NO S. CIT(A) / JAM/144 /09 - 10 & CIT(A) / JAM/ 145 /09 - 10 , IN PROCEEDINGS UNDER SECTION 271(1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO S . 481 & 482 / RJT /20 13 A SSESSMENT YEAR 1995 - 96 & 1996 - 97 I.T.A NO S . 481 &482 /RJT /20 13 A.Y. 1995 - 96 & 1996 - 97 PAGE NO DHULIA BROTHERS VS. ITO 2 2. A PERUSAL OF THE CASE FILES REVEALS THAT R EGISTRY HAS ISSU ED RPAD NOTICE ON 18/05/2016 TO ASSESSEE FIXING DATE OF HEARING FOR TODAY I.E. 01 / 06/2016. TH E SAME HAS BEEN RECEIVED WITH A REMARK NOT KNOWN . THUS, WE DISMISS THESE TWO APPEAL S FOR NON - PRO SECUTION IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION I N ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THAT OF TRIBUNAL IN CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI) . ORDERED ACCORDINGLY. 3. THESE TWO ASSES SEE S APPEAL S ARE DISMISSED FOR NON - PROSECUTION . ORDER PR ONOUNCED IN THE OPEN C OUR T ON 02 - 06 - 201 6 SD/ - SD/ - (MANISH BORAD ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 02 /06 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, I.T.A NO S . 481 &482 /RJT /20 13 A.Y. 1995 - 96 & 1996 - 97 PAGE NO DHULIA BROTHERS VS. ITO 3 ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT