Shri Mavji Maganbhai Desai, Ahmedabad V. The Dy.CIT.,Cent.Circle-1(1), Ahmedabad

ITSSA 211/AHD/2012

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8289 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 23-08-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 30-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD , ! '#, $% $ & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER APPEAL(S) BY SL. NO(S). IT(SS)A NO(S) ASSESSMENT YEAR(S) APPELLANT (S) RESPONDENT(S) 1. 211/AHD/2012 2003-04 MAVJI MAGANBHAI DESAI 48, TRISHALA KUTIR THALTEJ-HEBATPUR ROAD THALTEJ AHMEDABAD-380054 PAN:ABOPD5408 N THE DCIT CENTRAL CIRCLE- 1(1) AHMEDABAD 2. 212/AHD/2012 2004-05 -DO- -DO- 3. 213/AHD/2012 2005-06 -DO- -DO- ASSESSEE BY : -NONE- REVENUE BY : SHRI PHAGU ORAM, SR.D.R. !' ( % / / / / DATE OF HEARING : 23/8/12 *+, ( % / DATE OF PRONOUNCEMENT : 24/8/12 $- / O R D E R PER BENCH : THESE THREE APPEALS AT THE BEHEST OF THE ASSESSEE WHICH HAVE EMANATED FROM THE CONSOLIDATED ORDER OF LEARNED CIT (APPEALS)-I, AHMEDABAD DATED 29/02/2012 AND THE COMMON GROUND R AISED READ AS UNDER:- 1. THE LD.CIT(A) ERRED IN LAW AND ON FACT IN C ONFIRMING THE LEVY OF PENALTY U/S.271(1)(C) OF THE I.T.ACT, WITHOUT APPRE CIATING THE FACT OF THE CASE AND PROVISIONS OF LAW, THEREFORE PENALT Y SO LEVIED BY THE LD.AO AND AS CONFIRMED BY THE LD.CIT(A) MAY KIN DLY BE DELETED. IT(SS)A NOS.211,212 & 213/AHD/2 012 MAVJI MAGNBHAI DESAI VS. DCIT ASST.YEARS 2003-04 TO 2005-06 - 2 - 2. IN THE PAST FOR THESE CASES, AN ADJOURNMENT WAS SOUGHT ON 24.05.2012 WHEN THE CASES WERE LAST FIXED FOR HEARI NG. ACCORDINGLY, CONSIDERING THE REQUEST OF THE ASSESSEE, CASES WERE ADJOURNED FOR TODAY, I.E. ON 23.8.2012. NO ONE HAS APPEARED FROM THE SI DE OF THE APPELLANT. UNDER THE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THESE APPEALS SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS AP PEALS. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THESE APPEALS OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, ALL THE THREE APPEALS OF THE AS SESSEE ARE DISMISSED. SD/- SD/- ( ! '# ) ( ) $% ( ANIL CHATURVEDI ) ( MUKU L KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24/ 8 /2012 ...!, .!../ T.C. NAIR, SR. PS $- ( 01 2$1, $- ( 01 2$1, $- ( 01 2$1, $- ( 01 2$1,/ COPY OF THE ORDER FORWARDED TO : 1. 34 / THE APPELLANT 2. 0534 / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-I, AHMEDABAD 5. 19: 0! , , / DR, ITAT, AHMEDABAD 6. : ;' / GUARD FILE. $-! $-! $-! $-! / BY ORDER, 51 0 //TRUE COPY// < <<