Kamdar & Associates, Ahmedabad V. The ACIT.,Circle-2, Bhavnagar

ITA 985/AHD/2012

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9189 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-02-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 04-05-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DEEPAK SUTARIA
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA NO: 985/AHD/2012 (ASSESSMENT YEAR: 2008-09) KAMDAR & ASSOCIATES, LATI BAZAR, BHAVNAGAR - 364001 V/S THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-2, BHAVNAGAR (APPELLANT) (RESPONDENT) PAN: AACFK2223K APPELLANT BY : NONE RESPONDENT BY : SHRI DEEPAK SUTARIA, SR. D.R . ( )/ ORDER DATE OF HEARING : 12-01-20 16 DATE OF PRONOUNCEMENT : 13 -01-2016 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF CIT(A)-XX, AHMEDABAD, DATED 23.03.2012 FOR A.Y. 2008-09. 2. AT THE OUTSET, IT IS SEEN FROM THE RECORDS THAT NOT ICE HAS BEEN ISSUED TO THE ASSESSEE ON 10.11.2015, HOWEVER, ON THE DATE OF HEA RING I.E. 12.01.2016 NONE APPEARED ON BEHALF OF ASSESSEE NOR FILED ANY ADJOUR NMENT PETITION. THE ITA NO 985/AHD/2012, A.Y. 08-09 (KAMDAR & ASSOC IATES VS. ACIT) 2 AFORESAID FACTS INDICATE THAT THE ASSESSEE IS NOT I NTERESTED IN PROSECUTING THE APPEAL AND THEREFORE, FOLLOWING THE DECISION OF ITA T DELHI 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 13/01/2016 SD/- SD/- ( SHAILENDRA KUMAR YADAV) (ANIL CHA TURVEDI) JUDICIAL MEMBER ACCOU NTANT MEMBER AHMEDABAD: DATED 13/01/2016 TRUE COPY S K SINHA 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 I TAT,AHMEDABAD