Smt. Ritaben Yogeshbhai Shah, Ahmedabad V. The Income Tax Officer, Ward-7(3), Ahmedabad

ITA 871/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2515 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AOITYA SHUKLA
• Section: 271(1)(c)

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 871/AHD/2017 / ASSESSMENT YEAR: 2009-10 SMT.RITABEN YOGESHBHAI SHAH PROP: RUSHABH CHEMICALS C-402, SUKUN 4, PARISHRAM TOWER ANKUR ROAD, NARANGPURA AHMEDABAD. PAN : AEXPG 9121 K VS ITO, WARD-7(3) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : AOITYA SHUKLA, SR.DR / DATE OF HEARING : 07/03/2019 /DATE OF PRONOUNCEMENT : 11/03/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 10, AHMEDABAD DATED 29.11.2016 PASSED FOR THE ASSTT.YEAR 2009-10 CHALLE NGING LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGD. AD POST. THE SAME WA S SERVED AS THE AD SLIP HAS BEEN RETURNED BY THE POSTAL AUTHORITY AND PLACED ON RECORD. ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION NOR INTIMATED ABOUT REASONS FOR HER NON-APPEARANCE ON THE DATE OF HEARI NG. IN VIEW OF THIS, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL, THEREFORE, APPEAL OF THE ASSES SEE STAND DISMISSED FOR ITA NO.871 /AHD/2017 - 2 - WANT OF PROSECUTION FOLLOWING DECISION OF THE ITAT, DELHI BENCH IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI). 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT ON 11 TH MARCH, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER