Shri Saurabh Modi, Palanpur V. The Income tax Officer,Ward-1, Palanpur

ITA 843/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94236 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 17-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (BEFORE SHRI RAJPAL YADAV, J.M. & SHRI ANIL CHATURV EDI, A.M.) I.T. A. NO . 843/AHD/2012 (ASSESSMENT Y EAR: 2008-2009) SHRI SAURABH MODI, C/O. MODI VAS, MOTI BAZAR, PALANPUR-385001 V/S THE INCOME TAX OFFICER WARD 1, PALANPUR (APPELLANT) (RESPONDENT) PAN: AFKPM 4309R APPELLANT BY : NONE RESPONDENT BY : SHRI D.C. MISHRA, SR. D.R. ( )/ORDER DATE OF HEARING : 11-08-2015 DATE OF PRONOUNCEMENT : 11 -08-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. CIT(A)-XX, AHMEDABAD DATED 25-11-2011 FOR THE ASSESSMENT YEAR 2008-2009. 2. ON THE DATE OF HEARING I.E. ON 11-08-2015 NONE APPE ARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE. LAST NOTICE WITH RESPECT TO FIXING THE DA TE OF HEARING ON 11.08.2015 WAS SENT TO THE ASSESSEE THROUGH REGISTE RED A.D. ON 26.06.2015 BUT THE SAME WAS RETURNED BY POSTAL AUTHORITIES WIT H THE REMARK LEFT. THE ITA NO. 843/ AHD/2012 . A.Y. 2008-20 09 2 ASSESSEE HAS ALSO NOT INTIMATED CORRECT/CHANGED ADD RESS TO THE TRIBUNAL. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND THEREFORE, FOLLOWING THE DECISION OF M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P) AND THE DECISION OF ITAT D ELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 ( DEL), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. THE ASSESSEE SHA LL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 11 - 08 - 20 15. SD/- SD/- (RAJPAL YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY 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,AHM EDABAD