Shri Kamlesh Chandrakant Patel, Ahmedabad V. The ACIT, Circle-6, Ahmedabad

ITA 634/AHD/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5752 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 03-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO.634/AHD/2014 (ASSESSMENT YEAR : 2010-11) KAMLESH CHANDRAKANT PATEL, PROP. OF WEST COAST INC. 3, NEW RAJDEEP SOCIETY, NR. SUN-SET ROW HOUSE, MEMNAGAR, AHMEDABAD 380 052. VS. ACIT, CIRCLE 6, AHMEDABAD. [PAN NO. AAXPP 0957 E] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI S. K. DEV. SR. D.R. DATE OF HEARING 06/05/2019 DATE OF PRONOUNCEMENT 09/05/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER DATED 19.12.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-XI, AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) ARISING OUT OF THE ORDER DATED 21.02.2013 PAS SED BY THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6, AHM EDABAD FOR THE ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH RPAD PO ST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36, BUT THE SAME W AS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT WHICH IS PLACED ON RECORD. THE ASSESSEE HAS ALSO NOT FILED ANY APPLICATION FOR ADJ OURNMENT OF THE CASE. ITA NO.634/AHD/2014 KAMLESH CHANDRAKANT PATEL VS. ACIT ASST.YEAR 2010-11 - 2 - THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL BEFORE THE TRIBUNAL, THEREFORE, FOLLOWING OR DER OF THE ITAT, DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. L TD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. HOWEVER THE ASSESSEE IS AT LIBERTY TO FILE THE APPL ICATION FOR RECALLING THE ORDER IN FUTURE AFTER EXPLAINING THE REASONS FOR TH E NON APPEARANCE ON THE DATE OF HEARING IF HE IS SERIOUS IN PURSUING THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 09/05/2018 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 09/05/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-XI, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 06.05.2019 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06.05.2019 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