Shri Anilbhai M.Patel, Surat V. The Income tax Officer,Ward-3(2), Surat

ITA 780/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 56961 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-01-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 12-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S SOURYWANSHISR

Judgement Text

ITA NO.780/AHD/2010 A.Y. 2006-07. 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHM EDABAD (BEFORE S/SHRI G.C.GUPTA,VICE PRESIDENT AND A. L. GEHLOT) I.T.A. NO. 78 0 /AHD/2010 (ASSESSMENT YEAR: 2006-2007) SHRI ANILBHAI M. PATEL, 15 GURU GOVIND NAGAR, BEHIND NAVYUG COLLEGE, RANDER ROAD, SURAT. (APPELLANT) VS. INCOME TAX OFFICER, WARD 3(2), AAYAKAR BHAVAN, NEAR MAJURA GATE, SURAT. (RESPONDENT) PAN: ACVPP 3348 R ON BEHALF OF THE ASSESSEE : NONE. ON BEHALF OF THE REVENUE : SHRI G.S.SOURYWANSHI,SR. D.R. ( )/ ORDER DATE OF HEARING : 12-1-2012 DATE OF PRONOUNCEMENT : 12-1-2012 PER: SHRI A. L.GEHLOT, A.M. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT (A)-II,SURAT IN APPEAL NO.CAS/II/424/08-09 DATED 14-12-2009 FOR THE ASSESSMENT YEAR 2006-07. 2. IN THIS A NOTICE OF HEARING FIXING THE HEARING O N 12-1-2012 WAS SENT BY REGISTERED POST ACKNOWLEDGEMENT AS PER THE ADDRESS MENTIONED IN FORM NO.36 OF APPEAL MEMO WHICH WAS RETURNED UNSERVED BY THE POST AL AUTHORITIES WITH REMARKS ITA NO.780/AHD/2010 A.Y. 2006-07. 2 LEFT. THEREFORE, IT IS SEEN THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN THE LIGHT OF DECISION TAKEN IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DELHI) AND THE DECISION OF HONBLE M.P. HIGH COURT IN ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT 223 ITR 480. THEREFORE, I N VIEW OF RULE 19(2) OF ITAT RULES AND THE CIRCUMSTANCES AND FACTS OF THE P RESENT CASE AND OUR VIEWS HEREINABOVE THE APPEAL OF THE ASSESSEE IS NOT ADMIT TED. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN OPEN COURT ON 12- 01- 2012. SD/- SD/- (G. C. GUPTA) (A. L.GEHLOT) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-II, SURAT. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. ITA NO.780/AHD/2010 A.Y. 2006-07. 3 1.DATE OF DICTATION 13 - 1 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 13 / 1 / 2012 MEMBER .OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 13 - 1 -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 12 - 01 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 13 -01 -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13 -01 -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..