Shri Shah Ravindra Derogarh, Nadiad V. The CIT-II, Baroda

ITA 550/AHD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60355 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 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
• Assessment Year: 2001-2002
• Appeal Filed On: 05-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S P BHATT
• Keywords: Condonation of delay

Judgement Text

ITA NO.5 50/AHD/2012 ASSESSME NT YEAR 2001- 02 . 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (BEFORE SHRI D.K. TYAGI, J.M. & SHRI ANIL CHATURVED I, A.M.) I.T.A. NO. 550/AHD/2012 (ASSESSMENT YEAR: 2001- 02 ) SHRI RAVINDRA DEROGARH SHAH, NEAR AMBA MATAJI MANDIR, PIJ, TAL.NADIAD-387 230. (APPELLANT) VS. THE COMMISSIONER OF INCOME TAX-II, AAYAKAR BHAVAN, NEAR RACE COURSE CIRCLE, BARODA-390 007. (RESPONDENT) PAN: ADDPP2439C APPELLANT BY : SHRI S.P. BHATT. RESPONDENT BY : SHRI VINOD TANWANI, SR. D.R. ( )/ ORDER DATE OF HEARING : 15-5-201 2. DATE OF PRONOUNCEMENT : 15-5-2012 PER: SHRI ANIL CHATURVEDI,A.M. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF COMMISSIONER OF INCOME TAX-II, BARODA DATED 22-1-20 09 FOR THE ASSESSMENT YEAR 2000-01 PASSED UNDER SECTION 119(2) (B) OF THE INCOME TAX ACT,1961, WHEREIN THE CIT REJECTED THE P RAYER OF THE ASSESSEE FOR CONDONATION OF DELAY IN FURNISHING THE RETURN OF INCOME. ITA NO.5 50/AHD/2012 ASSESSME NT YEAR 2001- 02 . 2 2. THIS APPEAL HAS BEEN FILED AGAINST THE ORDER OF C.I.T.-II, BARODA PASSED UNDER SECTION 119(2)(B) OF THE INCOME TAX AC T,1961. THE ORDER PASSED BY CIT IS AN ADMINISTRATIVE ORDER. AS THE AF ORESAID ORDER IS NOT APPEALLABLE BEFORE US, THE APPEAL IS DISMISSED IN-L IMINE. ORDER PRONOUNCED IN OPEN COURT ON 15- 5 - 2012. SD/- SD/- (D.K. TYAGI) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT-II, BARODA. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. ITA NO.5 50/AHD/2012 ASSESSME NT YEAR 2001- 02 . 3 1.DATE OF DICTATION 15 - 5 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 15 / 5 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 15 - 5 -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 15 - 5 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 16 - 5 -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 6 - 5 -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..