Gopal Cold Storage, Anand V. The Income tax Officer,Ward-2, Anand

ITSSA 153/AHD/2013

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2116 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-06-2016
• Assessment Year: 1999-2000
• Appeal Filed On: 23-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ IT(SS)A.NO.153/AHD/2013 / ASSTT. YEAR: 1999-2000 GOPAL COLD STORAGE LAMBHVEL NADIAD ROAD LAMBHAVEL, DIST. ANAND. PAN : ACYPP 1681 L VS ITO, WARD - 2 ANAND. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 20/06/2016 / DATE OF PRONOUNCEMENT: 14/07/2016 $%/ O R D E R THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF THE LD.CIT(A)-IV, BARODA DATED 08.02.2013 PASSED FOR TH E ASSTT.YEAR 1999-2000. 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT (A) HAS ERRED IN CONFIRMING THE PENALTY OF RS.12,65,240/- IMPOSED UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST , WHICH HAS BEEN RETURNED BY THE POSTAL AUTHORITY WITH THE REMARK LEFT. THE ASSES SEE HAS NEITHER INTIMATED ANY CHANGE OF ADDRESS, IF ANY NOR FILED ANY PAPER BOOK. THUS, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH ITS APPEAL, AND THE REFORE, BY FOLLOWING THE DECISION OF THE ITAT, DELHI BENCH IN CIT VS. MULTIPLAN INDIA PV T. LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 14 TH JULY, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 14/07/2016