Shri Jitendra Ambalal Patel, Ahmedabad V. The Income Tax Officer, Ward-3, Mehsana

ITA 649/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8381 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO. 649/AHD/2015 (ASSESSMENT YEAR: 2012-13) SHRI JITENDRA AMBALAL PATEL C/O. A. P. SANDESARA & CO., CHARTERED ACCOUNTANTS, 104, MAURYA COMPLEX, NEAR C. U. SHAH COLLEGE, OFF. ASHRAM-ROAD, AHMEDABAD APPELLANT VS. INCOME-TAX OFFICER, WARD - 3, MEHSANA RE SPONDENT PAN: ABUPP1777G /BY ASSESSEE : NONE /BY REVENUE : SHRI V. K. SINGH , SR. D.R. /DATE OF HEARING : 04.10.2017 /DATE OF PRONOUNCEMENT : 10.10.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE CIT(A), GANDHINAGARS ORDER DATED 12.12.2014 IN CAS E NO. CIT(A)-GNR/335/2013- 14, UPHOLDING ASSESSING OFFICERS ACTION MAKING SEC TION 69A & LOWER HOUSEHOLD EXPENSES ADDITIONS OF RS.2,50,000/- AND RS.2,52,890 /-; RESPECTIVELY, IN ASSESSMENT ORDER DATED 27.11.2013, IN PROCEEDINGS U/S. 143(3) RWS 153A(1)(B) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 649/AHD/15 [SHRI JITENDRA AMBALAL PATEL VS. ITO] A.Y. 2012-13 - 2 - 2. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES B EHEST. THE PERUSAL OF THE INSTANT CASE FILE REVEALS THAT THIS CASE ALREADY ST OOD ADJOURNED IN VIEW OF ASSESSEES ADJOURNMENT PETITIONS FILED FOR APPEAL HEARING FIXE D ON 31.08.2017 AND 28.09.2017. WE THEREFORE INFER THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING THIS APPEAL, AND ACCORDINGLY, FOLLOWING THE DECISION OF THE MULTIPLA N (INDIA) (P) LTD., (38 ITD 320), WE DISMISS THIS APPEAL FILED BY ASSESSEE FOR WANT O F PROSECUTION. 3. THIS ASSESSEES APPEAL IS ACCORDINGLY DISMISSED FOR NON PROSECUTION. [PRONOUNCED IN THE OPEN COURT ON THIS THE 10 TH DAY OF OCTOBER, 2017.] SD/- SD/- ( MANISH BORAD ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL M EMBER AHMEDABAD: DATED 10/10/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0