Shri Dinesh H.Shah, Surat V. The Income tax Officer,(OSD)Range-9, Surat

ITA 5/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6770 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 04-05-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 01-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G D BALVA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD D BENCH (BEFORE S/SHRI T.K. SHARMA, JUDICIAL MEMBER AND A.N. PAHUJA, ACCOUNTANT MEMBER) ITA.NO.05/AHD/2009 [ASSTT. YEAR : 2005-2006] DINESH H. SHAH 4 TH FLOOR, DIAMOND PARK KOHINOOR ROAD VARACHHA, SURAT. VS. ITO (OSD), RANGE-9 SURAT. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI G.D. BALVA O R D E R T.K. SHARMA, JUDICIAL MEMBER : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-V, SURAT DATED 25.11.2008 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 143(3) O F THE INCOME TAX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOT ICE FOR HEARING OF THE CASE WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO.36 BY REGISTERED AD POST. HOWEVER, THE SAME WAS RETURNED BY THE POSTAL AUTHORITY WITH THE REPOR T NOT KNOWN. THE ASSESSEE HAS NOT INTIMATED TO THE REGISTRY OF THE ITAT ABOUT ANY CHA NGE OF ADDRESS. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SING ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 4 TH MAY, 2011. SD/- SD/- (A.N. PAHUJA) ACCOUNTANT MEMBER (T.K. SHARMA) JUDICIAL MEMBER PLACE : AHMEDABAD DATE : 04-05-2011 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : DEPARTMENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD