Nidhi R.Gandhi, Ahmedabad V. The Income tax Officer,Ward-7(2), Ahmedabad

ITSSA 122/AHD/2010

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7562 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 10-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER IT(SS)A NO.122-124/AHD/2010 ASSESSMENT YEARS: 2002-03 TO 2004-05 NIDHI R GANDHI, 6B, HINDU COLONY, STADIUM CIRCLE, NAVRANGPURA, AHMEDABAD PAN NO.ACGPM2933G V/S . INCOME TAX OFFICER, WARD-7(2), AHMEDABAD (APPELLANT) .. (RESPONDENT) /BY ASSESSEE NONE /BY REVENUE SHRI B.L. YADAV, SR-DR /DATE OF HEARING 23-05-2012 /DATE OF PRONOUNCEMENT 23-05-2012 O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THESE THREE APPEALS BY THE ASSESSEE ARE ARISING OUT OF DIFFERENT ORDERS OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XI, AHM EDABAD IN APPEAL NO. CIT(A)- XI/459-461/08-09 OF EVEN DATE 09-12-2009. THE ASSES SMENTS WERE FRAMED BY ACIT, CENTRAL CIRCLE-2(1) AHMEDABAD U/S. 153A(B) R.W.S.14 3(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEARS 2002-03 TO 2004- 05 RESPECTIVELY. 2. AT THE OUT SET, IT IS SEEN FROM THE RECORDS THAT NOTICE HAS BEEN ISSUED TO THE ASSESSEE ON 18-02-2010. HOWEVER, ON THE DATE OF HEA RING I.E. ON 23-05-2012 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY AD JOURNMENT PETITION. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. IT(SS)A NO122-124AHD/2010 A.YS.02-03 TO 04-05 NIDHI R GANDHI V. ITO WD-7(2) ABD PAGE 2 3. IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL, AND IS ACCORDINGLY, FOLLOW ING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) , WE DISMISS THESE APPEALS FILED BY THE ASSESSEE FO R WANT OF PROSECUTION. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISM ISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP - 23/05/2012 '#$ % & ' ' ' ' ())*+, ())*+, ())*+, ())*+, '-+ '-+ '-+ '-+ / COPY OF ORDER FORWARDED TO:- 1. ',/* 01 / APPELLANT 2. (2301 / RESPONDENT 3. %)4 3 35 / CONCERNED CIT 4. 3 35- ',/* / CIT (A) 5. +7 8/3 ()))4, 3 ',/*/3 ')4, '#$ % / DR, ITAT, AHMEDABAD 6. 8 ;< = >* / GUARD FILE. BY ORDER/ ' , /TRUE COPY/ ?,/# 3 , / 3 ',/*/3 ')4, '#$ % & STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 23/05 AS PER OTHER APPEALS FORMAT OF 38 ITD 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 23/05, 4) DATE OF CORRECTION NO 5) DATE OF FURTHER CORRECTION -- 6) DATE OF INITIAL SIGN BY MEMBERS -- 7) ORDER UPLOADED ON 24/05 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE NO DICTATION 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 24/05