Shri Upendra Ramjibhai Rai, Vapi V. The ACIT.,Circle-1, Surat

ITSSA 186/AHD/2009

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7727 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 14-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH . .. . . .. . , !! '#$ !! '#$ !! '#$ !! '#$, , , , %& %& %& %& ! '() ! '() ! '() ! '(), , , , *+ , * $ *+ , * $ *+ , * $ *+ , * $ BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) IT(SS)A NO.186/AHD/2009 [ASSTT.YEAR : 2005-2006] UPENDRA RAMJIBHAI RAI SHRAM, PLOT NO.3 & 7, NR.MOHID TOWER, DAMAN ROAD VAPI. PAN : ABEPR 9319 Q ! /VS. ACIT, CIR.1 SURAT. ( (( (./ ./ ./ ./ / APPELLANT) ( (( (01./ 01./ 01./ 01./ / RESPONDENT) ! 2( 3 4 */ ASSESSEE BY : NONE , 3 4 */ REVENUE BY : SHRI RAHUL KUMAR, SR.DR !6 3 (+/ DATE OF HEARING : 6 TH MARCH, 2012 789 3 (+/ DATE OF PRONOUNCEMENT : 6 TH MARCH, 2012 *: / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-II, AHMEDABAD FOR THE ASSESSMENT YEAR 200 5-2006. 2. THE ASSESSEE HAS FILED AN APPLICATION FOR ADJOUR NMENT OF THE CASE WHICH WAS REJECTED BY THE BENCH. IT IS NOTICED THAT THE CASE IS GETTING ADJOURNED FROM TIME TO TIME, I.E. ON 11-5-2 011, 26-7-2011, 12- 10-2011 AT THE REQUEST OF THE ASSESSEE. THE NOTICE FOR HEARING ON 6-3- 2012 WAS ALSO SENT BY RPAD POST TO THE ASSESSEE, WH ICH WAS SERVED ON THE ASSESSEE AS THE POSTAL AD SLIPS WAS DULY RET URNED BY THE POSTAL AUTHORITIES. HOWEVER, NONE APPEARED ON BEHALF OF T HE ASSESSEE. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN IT(SS)A NO.186/AHD/2009 -2- PURSING ITS APPEAL. THEREFORE, FOLLOWING THE DECIS ION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( ! '() ! '() ! '() ! '() / ANIL CHATURVEDI) *+ , *+ , *+ , *+ , /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) '#$ '#$ '#$ '#$ /VICE-PRESIDENT 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