Shri Ashwin Prabudas Ruparel, Ahmedabad V. The Dy.CIT.,Circle-7, Ahmedabad

ITSSA 152/AHD/2012

• Counselvise Citation: [2015] 122 COUNSELVISE.COM (IT) 1030 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 17-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-11-2015
• Assessment Year: misc
• Appeal Filed On: 15-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAGENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER ) IT(SS)A NO: 152/AHD/2012 (ASSESSMENT YEAR: BLOCK PERIOD 01/04/85 TO 31/03/95 TO 01/04/95 TO 26/09/95) ASHWIN PRABHUDAS RUPAREL C-3, NEERALI APARTMENT, VEJALPUR, AHMEDABAD -15 V/S THE DCIT, CIRCLE-7, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ADYPR3689M APPELLANT BY : NONE RESPONDENT BY : SHRI NAGENDRA SINGH, SR. D.R . ( )/ ORDER DATE OF HEARING : 17-11-2015 DATE OF PRONOUNCEMENT : 17-11-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF CIT(A)-XIV, AHMEDABAD, DATED 27.01.2012 FOR BLOCK PERIOD 01/04/ 85 TO 31/03/95 TO 01/04/95 TO 26/09/95) IT(SS)A NO 152/AHD/2012 (ASHWIN P. RUPAREL VS. DCIT) 2 2. ON THE DATE OF HEARING I.E. ON 17-11-2015 NONE APPE ARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE, THOUGH THE NOTICE INTIMATING THE DATE OF HEARING WAS SENT THROUGH REGISTERED A.D. VIDE INTIMATION DATED 24/09/2015 BUT THE SAME WAS RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT. THE ASSE SSEE HAS ALSO NOT INTIMATED THE CHANGED ADDRESS TO THE REGISTRY. THE AFORESAID FACTS INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L AND THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 17 - 11 - 2015. SD/- SD/- (S. S. GODARA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: 17-11-2015 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 ITAT,AHM EDABAD