Sanjaykumar Gangaram Patel, Ahmedabad V. Income Tax Officer,Ward-2, Patan

ITA 633/AHD/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6096 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 11-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NOS. 633 & 653/AHD/2016 (ASSESSMENT YEARS : 2006-07) SANJAYKUMAR GANGARAM PATEL, CHOKSINO DHHAR, NR. CHABUTRA, UNJHA, DIST. MEHSANA. VS. INCOME TAX OFFICER, WARD 2, PATAN. [PAN NO. AQLPP 7700 M] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : -NONE- RESPONDENT BY : SHRI S. K. DEV, SR. D.R. DATE OF HEARING 17/12/2018 DATE OF PRONOUNCEMENT 24/01/2019 O R D E R PER MS. MADHUMITA ROY - JM: THESE TWO INSTANT APPEALS FILED BY THE ASSESSEE AR E AGAINST THE ORDER DATED 31.12.2015 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-GANDHINAGAR, AHMEDABAD ARISING OUT OF THE ORDER DATED 31.01.2014 PASSED UNDER SECTION 144 R.W.S 147 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASSES SMENT YEAR 2006-07. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT THROUGH RPAD POST, BUT THE SAME WAS RETURN ED BY THE POSTAL AUTHORITIES WITH THE REMARK INSUFFICIENT ADDRESS, WHICH IS PLACED ON R ECORD. THE ASSESSEE HAS ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. THEREF ORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL BEFORE T HE TRIBUNAL, THEREFORE, FOLLOWING ORDER - 2 - ITA NOS.633 & 653/AHD/2016 SANJAYKUMAR G. PATEL VS. ITO ASST.YEAR 2006-07 OF THE ITAT, DELHI BENCH IN THE CASE OF CIT VS. MUL TIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 24/01/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24/01/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-GANDHINAGAR, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 23/01/2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23/01/2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S . 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER