Shri Sanjaybhai Kantilal Shah, Bharuch V. The ACIT.,Cent.Circle-2., Baroda

ITSSA 217/AHD/2010

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8330 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-09-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 04-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B K S PANDYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT , JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER IT(SS)A NOS. 215 TO 218 & 225/AHD/2010 ASSESSMENT YEARS :2003-04 TO 06-07 & 2002-03 RESPECTIVELY SHRI SANJAYBHAI KANTILAL SHAH 202, REVA DARSHAN FLAT NEAR RURAL POLICE STATION BHARUCH (GUJARAT) PAN NO. AJUPS1083J V/S . ACIT, CENTRAL, CIRCLE-2, BARODA ASSISTANT COMMISSIONER OF INCOME TAX, GANDHINAGAR (APPELLANT) .. (RESPONDENT) ITA NOS. 1328 & 2177/AHD/2010 ASSESSMENT YEARS : 2006-07 & 2007-08 M/S. A.C.INDUSTRIES MODASA ROAD, KAPADWANJ, PAN NO. AAFFA1456P V/S . ADDL. CIT, KHEDA RANGE, NADIAD (APPELLANT) .. (RESPONDENT) BY REVENUE SHRI B.K.S. PANDYA, CIT. D.R. /BY ASSESSEE NONE /DATE OF HEARING 27.09.2012 /DATE OF PRONOUNCEMENT 27.09.2012 O R D E R PER BENCH THESE APPEALS ARE AT THE BEHEST OF THE ASSESSEES WH ICH HAVE EMANATED FROM THE ORDERS OF CIT(A)-IV, AHMEDABAD, D ATED 21.12.2009 IN IT IT(SS)A NOS. 215 TO 218 & 225/AHD/10 & ITA NOS. 1328 & 2177 AHD OF 10 PAGE 2 (SS) A NOS. 215 TO 218 & 225/AHD/2010 FOR A.YS. 20 03-04 TO 06-07 & 2002- 03 RESPECTIVELY & IN ITA NOS. 1328 & 2177/AHD/2010 EMANATED FROM THE ORDER OF CIT(A)-IV, BARODA, DATED 16.03.2010 & 12. 05.2010 FOR A.YS. 2006-07 & 2007-08 RESPECTIVELY. 2. AT THE OUT SET, IT IS SEEN FROM THE RECORDS THAT NOTICES HAVE BEEN ISSUED TO THE ASSESSEE IN IT (SS) A NOS. 215 TO 218 & 225 /AHD/2010 ON 06.09.2012 & IN ITA NOS. 1328 & 2177/AHD/2010 WERE HEARD AND ADJOURNED FOR 27.09.2012 HOWEVER, ON THE DATE OF HEARING I.E. 27. 09.2012 NONE APPEARED ON BEHALF OF THE ASSESSEES NOR FILED ANY ADJOURNMENT P ETITION. THIS SHOWS THAT THE ASSESSEES ARE NOT INTERESTED IN PROSECUTING THE SE APPEALS. 3. IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE ASS ESSEE ARE NOT INTERESTED IN PROSECUTION THESE APPEALS, AND ARE ACCORDINGLY, FOL LOWING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320), WE DISMISS THESE APPEALS FILED BY THE ASSESSEES FOR WANT OF PROSECUTION. 7. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE S ARE DISMISSED FOR NON- PROSECUTION. THESE ORDERS PRONOUNCED IN OPEN COURT ON 27.09.2012 SD/- SD/- ( MUKUL KR. SHRAWAT ) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBE R TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. '#$ / APPELLANT 2. &'#$ / RESPONDENT 3. )*)+ ' ', / CONCERNED CIT IT(SS)A NOS. 215 TO 218 & 225/AHD/10 & ITA NOS. 1328 & 2177 AHD OF 10 PAGE 3 4. ' ',- ' / CIT (A) 5. 01'' +, ' ''' +, 34 * / DR, ITAT, AHMEDABAD 6. 167 89 / GUARD FILE. BY ORDER/ , :/3' )' ' ''' +, 34 * < STRENGTHEN PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION ACCORDING TO MULTIPLAN FORMAT 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE XXX 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 27.09.2012 4) DATE OF CORRECTION ,, 5) DATE OF FURTHER CORRECTION XXX 6) DATE OF INITIAL SIGN BY MEMBERS 28.09.2012 7) ORDER UPLOADED ON ,, ,, 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE NO 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 28.09.2012