Shri Madhubhai Popatbhai Patel, Navsari V. The ACIT., Navsari Circle, Navsari

ITA 778/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8751 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-03-2010
• Assessment Year: 1997-1998
• Appeal Filed On: 19-02-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAR SRDR
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N.PHAUJA, ACCOUNTANT MEMBER ITA NO.778-779/AHD/2007 ASSESSMENT YEAR:1997-98 DATE OF HEARING:16.3.10 DRAFTED:16.3.10 MADHUBHAI P PATEL, C/O. YOGESH C SHAH, TAX CONSULTANT, 111, SUPER APPTT. STATION ROAD, NAVSARI PAN NO.AMDPP4788R MAGANBHAI M PATEL C/O. YOGESH C SHAH, TAX CONSULTANT, 111, SUPER APPTT. STATION ROAD, NAVSARI, PAN NO.AAMPP2786Q V/S. V/S. ACIT, NAVSARI CIRCL, NAVSARI ACIT,NAVSARI CIRCLE, NAVSARI (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- NONE REVENUE BY:- SMT. NEETA SHAR, SR-DR O R D E R PER BENCH:- THESE TWO APPEALS BY DIFFERENT ASSESSEE ARE ARISIN G OUT OF DIFFERENT ORDER OF COMMISSIONER OF INCOME-TAX(APPEALS), VALSAD IN APPE AL NO. CIT(A)/ VLS/144- 145/06-07 OF DATE I.E. 01-11-2006. THE ASSESSMENTS WERE FRAMED BY THE ACIT, NAVASARI CIRCLE NAVASARI U/S. 144 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS DIFFERENT ORDERS DATED 31 -03-2006 FOR THE ASSESSMENT YEAR 1997-98. 2. WE FIND THAT THESE APPEALS WERE FIXED FOR HEARIN G TODAY I.E. 16-03-2010, VIDE NOTICES ISSUED ON 21-01-2010. THE ABOVE NOTICES WE RE SERVED ON 22-02-2010 BUT DESPITE PROPER SERVICE, NONE ATTENDED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, WE ITA NO.778-779/AHD/2007 A.Y. 1997-98 M P. PATEL V. ACIT, NVS CIR. PAGE 2 ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTEREST I N PROSECUTING THESE APPEALS. THE LD. SR-DR ALSO OBJECTED FOR GIVING FRESH OPPORTUNIT Y TO THE ASSESSEE AS THE REVENUE OF THE DEPARTMENT IS LOCKED IN LITIGATION. IN VIEW OF THE ABOVE, WE DISMISS THIS APPEAL. THIS APPEAL OF THE ASSESSEE IS DISMISSED BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) FOR WANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED FO R NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 16/03/2010 SD/- SD/- (A.N.PHAUJA) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 16/03/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-VLS 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD