M.V. Woqoof - E - Mujdalefa, GANDHIDHAM V. The Assistant Commissioner of Income Tax (International Taxation), GANDHIDHAM

ITA 5/RJT/2010

• Counselvise Citation: 524914 RSA 2010
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 01-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI T.K. SHARMA (JM) AND SHRI A.L. GEHLOT ( AM) I.T.A. NO.05/RJT/2010 (ASSESSMENT YEAR 2007-08) M/ M.V. WOQOOF-E-MUJDALEFA VS ACIT (INTERNATIONAL TAXATION) M/S NOBPAC SHIPPING PTE LTD PLOT NO.32, SECTOR-3 SINGAPORE GANDHIDHAM-KUTCH AGENT: SEA TRADE SHIPPING DEEAPK COMPLEX, 1 ST FLOOR NO.5, PLOT NO.315 WARD 12/B, GANDHIDHAM-KUTCH PAN : ADNPK4340H (APPELLANT) (RESPONDENT) DATE OF HEARING : 03-11-2011 DATE OF PRONOUNCEMENT : 03-11-2011 APPELLANT BY : NONE RESPONDENT BY: SHRI AVINASH KUMAR O R D E R PER T.K. SHARMA (JM) THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER D ATED 21-09-2009 PASSED BY THE CIT(A), GANDHIDHAM FOR THE ASSESSMENT YEAR 2007-08. 2. THIS MATTER WAS FINALLY FIXED FOR HEARING ON 0 3-11-2011. HOWEVER, WHEN THE MATTER WAS CALLED UP FOR HEARING NOBODY WAS PRE SENT ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS ALSO NOT FILED ADJOURNM ENT APPLICATION. THE EARLIER HEARING FIXED ON 16-12-2010 WAS ADJOURNED AT THE RE QUEST OF THE ASSESSEE. IN THE CIRCUMSTANCES WE PRESUME THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, APPLYING THE RATIO OF DECIS ION IN THE CASE OF MULTIPLAN ITA NO.05/RJT/2010 2 INDIA LTD 38 ITD 320(DEL) AND THE JUDGMENT OF THE H ONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKAOJIRAO HOLKAR 223 ITR 480 (MP) WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING. SD/- SD/- (A.L. GEHLOT) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 03 RD NOVEMBER, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A), GANDHINAGAR 4. THE CIT, GANDHINAGAR 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT