Smt. Kashmira Shailesh Patel, Valsad V. The ACIT.,Cent.Circle-2, Surat

ITSSA 202/AHD/2012

• Counselvise Citation: [2015] 122 COUNSELVISE.COM (IT) 1218 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-08-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 23-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. IT(SS)A. NOS.201 & 202/AHD/2012 (ASSESSMENT YEARS:2006-07 & 2007-08) SMT. KASHMIRA SHAILESH PATEL BHAGWATI, B/H DDOS BUNGLOW, NR. SUKHKEWAL CO-OP. SOCIETY, TITHAL ROAD, VALSAD - 396001 APPELLANT VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT RESPONDENT PAN: AAZPP9940K /BY APPELLANT : NONE /BY RESPONDENT : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 11.12.2015 /DATE OF PRONOUNCEMENT : 11.12.2015 ORDER PER RAJESH KUMAR, A.M: THESE TWO APPEALS FILED BY THE ASSESSEE ARE AGAINST THE ORDERS OF CIT(A)-II, AHMEDABAD, DATED 20.01.2012 FOR BOTH YEA RS. 2. ON THE DATE OF HEARING I.E. ON 11-12-2015 NONE A PPEARED 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. THE 2 IT(SS)A NOS. 201 & 202/AHD/ 2012 (SMT. KASHMIRA SH AILESH PATEL VS. AC IT) AFORESAID FACTS INDICATE THAT THE ASSESSEE IS NOT I NTERESTED IN PROSECUTING THESE APPEALS AND THEREFORE, FOLLOWING THE DECISION OF IT AT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS BOTH THE APPEALS OF THE ASSESSEE IN LIMINE. THE AS SESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF T HIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS THE 11 TH DAY OF DECEMBER, 2015. SD/- SD/- (SHAILENDRA KUMAR YADAV) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 11/12/2015 TRUE COPY S K SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE $ %&%'( ) / CONCERNED CIT 4 )- / CIT (A) , -./ 00'(1 '( 1 23& / DR, ITAT, AHMEDABAD 4 /56 78 / GUARD FILE. BY ORDER / 1 / 2 % '( 1 23&