Shoppers Stop Properties (I) Pvt.Ltd., Surat V. The Income tax Officer,Ward-4(2), Surat

ITA 73/AHD/2007

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1827 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 04-01-2007
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT (AZ) AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.73/AHD/2007 ASSESSMENT YEAR:2003-04 DATE OF HEARING:30.11.09 DRAFTED:1.12.09 SHOPPERS STOP PROPERTIES (I) PVT. LTD., 7,NNITINAGAR, NEAR CANAL, OPP. VASANT VIIHAR, UDANA MAGDALLA ROAD, SURAT PAN NO.AAGCS8468P V/S . INCOME TAX OFFICER, WARD-4(2), SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI GOVIND SINGHAL, 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)-III, SURAT IN APPEAL NO.CAS-II I/114/06-07 DATED 23-06-2006. THE PENALTY UNDER DISPUTE WAS LEVIED BY THE INCOME- TAX OFFICER, WARD-4(2), SURAT U/S. 271(1)(C) OF THE INCOME-TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 12-04-2006. 2. AT THE OUTSET, IT IS NOTICED FROM THE ORDER SHEE T ENTRIES THAT THE ASSESSEE HAVE BEEN SERVED NOTICES FOR HEARINGS FIXED ON VARIOUS DATES I.E. 06-03-2007, 21-10-2009 AND THE MATTER WAS ADJOURNED AS LAST OPPORTUNITY FO R 30-11-2009. THE ASSESSEE SEEMS NOT INTERESTED IN ATTENDING THE HEARING FOR A DJOURNMENT OR FOR PROSECUTION OF APPEAL. THE MATTER WAS ADJOURNED SPECIFICALLY FOR 30-11-2009 AND ON THAT DAY NONE ATTENDED THE HEARING. ACCORDINGLY, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON ITA NO.73/AHD/2007 A.Y. 2003-04 SHOPPERS STOP PROPERTIES (I) P. LTD. V. ITO WD-4(2), SUR AT PA GE 2 PROSECUTION AS THE ASSESSEE IS NOT INTERESTED IN PR OSECUTION OF THIS APPEAL, AND THE SAME IS DISMISSED, FOLLOWING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) , FOR WANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 18/12/2009 SD/- SD/- (DR.O.K.NARAYANAN) (MAHAVIR S INGH) (VICE PRESIDENT) (JUDICIAL MEMBER) AHMEDABAD, DATED :18/12/2009 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- III, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD