Shri Arvind Nagarmal Birla, Ahmedabad V. The Dy.CIT.,Circle-5, Ahmedabad

ITA 867/AHD/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1175 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-08-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 19-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVA SEWAK SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.867/AHD/2012 ( / ASSESSMENT YEAR : 2005-06) SHRI ARVIND NAGARMAL BIRLA 405/406 SHAPATH-II OPP.RAJPATH CLUB SG HIGHWAY BODAKDEV, AHMEDABAD / VS. THE DY.CIT CIRCLE-5 AHMEDABAD ./ ./ PAN/GIR NO. : AEHPB 8061 M ( ' / APPELLANT ) .. ( #' / RESPONDENT ) ' $ / APPELLANT BY : -NONE- #' % $ / RESPONDENT BY : SHRI SHIVA SEWAK, SR.DR &'( % ) / DATE OF HEARING 14/08/2015 *+, % ) / DATE OF PRONOUNCEMENT 21/08/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-XI, AHMEDABA D [CIT(A) IN SHORT] DATED 16/02/2012 PERTAINING TO ASSESSMENT Y EAR (AY) 2005-06. 2. AT THE TIME OF HEARING FIXED TODAY, I.E. ON 14/0 8/2015, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT APPLICATION IS FILED. LAST NOTICE HAS BEEN ISSUED ON 15/07/2015 FIXING THE DATE OF HEARING ON 14/08/2015 WHICH WAS SENT TO THE ASSESSE E BY REGD AD POST ITA NO.867/AHD/ 2012 SHRI ARVIND NAGARMAL BIRLA VS. DCIT ASST.YEAR 2005-06 - 2 - (AS PER EVIDENCE ON RECORD - RG 277549125 IN) AND T HE SAME WAS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS LE FT. THE ASSESSEE HAS NOT INTIMATED CORRECT/CHANGED ADDRESS TO THE TR IBUNAL. UNDER THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL AS THE CONDUCT OF ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADH YA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DE LHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . THE ASSESSEE SHALL 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 THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 21 ST DAY OF AUGUST, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/ 08 /2015 0)..& , '.&../ T.C. NAIR, SR. PS ITA NO.867/AHD/ 2012 SHRI ARVIND NAGARMAL BIRLA VS. DCIT ASST.YEAR 2005-06 - 3 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-XI, AHMEDABAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 14.8.15 (COPIED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..14.8.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.21.8.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.8.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER