Shri Jayendrakumar N. Patel, Ahmedabad V. The Income Tax Officer, Ward-1(2), Ahmedabad

ITA 801/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5877 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 31-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. NO: 801/AHD/2017 (ASSESSMENT YEAR: 2012-13) JAYENDRAKUMAR N. PATEL, A-8, SWAGAT SOCIETY, OPPOSITE TRIVENI PARK, VASTRAL, AMRAIWADI, AHMEDABAD-380026 V/S ITO, WARD-1(2), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABCI7586H APPELLANT BY : NONE RESPONDENT BY : SHRI LALIT P JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 15 -01-201 9 DATE OF PRONOUNCEMENT : 18 -01-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-6, AHMEDABAD DATED 26.12.2016 PERTAINING TO A.Y. 2012- 13. ITA NO. 801/ AHD/2017 . A.Y. 2012-13 2 2. ON THE DATE OF HEARING I.E. ON 15-01-2019, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 18 - 01 - 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDIC IAL MEMBER AHMEDABAD: DATED 18/01/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD