Shri Arvindbhai M. Patel, Ahmedabad V. The Dy.CIT.,Circle-9, Ahmedabad

ITSSA 127/AHD/2011

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9664 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-06-2017
• Assessment Year: misc
• Appeal Filed On: 17-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA KUMAR

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH , , , , , , , , ! ! ! ! ' ' ' ' BEFORE S/SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AN D T.R. MEENA, ACCOUNTANT MEMBER) IT(SS)A NO.127/AHD/2011 [BLOCK PERIOD 1996-97 TO 2002] SHRI ARVINDBHAI M. PATEL 10/59, SANTOSHI PARK NR. VIJAYNAGAR NARANPURA, AHMEDABAD. PAN : ADGPP 8502 P # /VS. DCIT, CIR.9 AHMEDABAD. ( (( (%& %& %& %& / APPELLANT) ( (( ('(%& '(%& '(%& '(%& / RESPONDENT) # ) * + / ASSESSEE BY : NONE * + / REVENUE BY : SHRI RAVINDRAKUMAR, CIT-DR #- * .!/ DATE OF HEARING : 11 TH DECEMBER, 2013 /01 * .!/ DATE OF PRONOUNCEMENT : 11-12-2013 2 / O R D E R PER MUKUL SHRAWAT, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE FOR THE BLOCK PERIOD F.Y.1996-97 TO 2001-0 2 AND 1-4-2002 TO 25-7-2002 IS DIRECTED AGAINST THE ORDER OF THE CIT( A)-XV, AHMEDABAD DATED 7.12.2010. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE- APPELLANT. NOTICE OF HEARING SENT PER RPAD POST WA S RETURNED BY THE IT(SS)A NO127/AHD/2011 POSTAL AUTHORITY WITH THE REMARK LEFT. THE ASSES SEE HAS NOT FILED ANY APPLICATION FOR ADJOURNMENT OR INTIMATED THE REGIST RY ABOUT CHANGE OF ADDRESS, IF ANY. IN THE CIRCUMSTANCES, IT IS INFER RED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE, FOLLO WING THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLA N (INDIA) LTD. 38 ITD 320, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- /T.R.MEENA ! ! ! ! /ACCOUNTANT MEMBER ( /MUKUL KR. SHRAWAT) /JUDICIAL MEMBER C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD