Shri Sudhir K.Gandhi, Surat V. The ACIT.,Circle-6, Surat

ITA 614/AHD/2007

• Counselvise Citation: [2010] 137 COUNSELVISE.COM (IT) 0010 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-01-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 09-02-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAHSR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.614/AHD/2007 ASSESSMENT YEAR :2001-02 DATE OF HEARING :25.01.10 DRAFTED: 25.01.10 SUDHIR K GANDHI, PROP. NIDHI EXPORTS, 6/503, NLAY CHAMBERS, DALIA SHERI, MADHIDHARPURA, SURAT-395 003 PAN NO.ABGPG4775P V/S . THE ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-06, SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SMT. NEETA SHAH,SR.DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-IV, SURAT IN APPEAL NO.CAS-IV/ 58/06-07 DATED 27-11-2006. THE ASSESSMENT WAS FRAMED BY THE ASSTT. COMMISSIONE R OF INCOME-TAX, CIRCLE-6, SURAT FOR THE ASSESSMENT YEAR 2001-02 VIDE HIS ORDE R DATED 29-12-2003 U/S.143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT). THE PENALTY UNDER DISPUTE WAS LEVIED BY THE ACIT, CIRCLE-6 SURAT VIDE HIS ORDER DATED 29-03-2006. 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE H AS BEEN SERVED A NOTICE OF HEARING FIXING THE HEARING FOR 12-04-2007 BUT THE M ATTER WAS ADJOURNED. AGAIN THE MATTER WAS FIXED FOR HEARING FIXING THE HEARING FOR 25-01-2010, BUT THE ASSESSEE SENT A ADJOURNMENT PETITION SEEKING THAT HIS CHARTERED A CCOUNTANT (CA) SHRI P.C. SHAH IS PRE-OCCUPIED IN SOME SOCIAL WORKED IN MUMBAI. WE A RE NOT CONVINCED AS THE ASSESSEE HAS NOT ENGAGED ANY ONE TO ARGUE THE CASE AS THE AUTHORIZATION OF ANY REPRESENTATIVE IS NOT AVAILABLE ON FILE. ACCORDING LY, WE ARE OF THE VIEW THAT THE ASSESSEE SEEMS NOT INTERESTED IN ATTENDING THE HEAR ING FOR PROSECUTION OF APPEAL. ITA NO.614/AHD/2007 A.Y. 2001-02 SUDHIR K GANDHI V. ACIT, CIR-6 SURAT PAGE 2 THE MATTER WAS ADJOURNED SPECIFICALLY FOR 25-01-201 0 AND ON THAT DAY NONE ATTENDED THE HEARING. ACCORDINGLY, THIS APPEAL OF THE ASSES SEE IS DISMISSED FOR NON PROSECUTION AT THE END OF THE ASSESSEE. 3. IN VIEW OF THIS FACTS, IT IS CLEAR THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL, AND IS ACCORDINGLY, FOLLOW ING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) , WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR W ANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 25/01/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED :25/01/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-IV, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD