Shri Amit Makhanlal Agrawal, Baroda V. The ACIT, Central Circle-2, Baroda

ITSSA 219/AHD/2014

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3331 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 08-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , VEJTHR FLAG , BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI, AMARJIT SINGH, ACCOUNTANT MEMBER I. IT(SS)A NO. 217/AHD/2014 FOR A.Y.2005-06 II. IT(SS)A NO. 218/AHD/2014 FOR A.Y.2006-07 III. IT(SS)A NO. 219/AHD/2014 FOR A.Y.2007-08 SHRI AMIT MAKHANLAL AGRAWAL A/2, SEVASHRAM SOCIETY, NEAR ATMAJYOTI ASHRAM, ELLORA PARK, RACE COURSE, BARODA. / VS. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 BARODA. ./ ./ PAN/GIR NO. : ADRPA 7127 Q ( !' / APPELLANT ) .. ( #' / RESPONDENT ) !' $ / APPELLANT BY : --NONE-- #' % $ / RESPONDENT BY : SHRI K. MADHUSUDAN, SR. DR & '( % )* / DATE OF HEARING 13/07/2017 +,-. % )* / DATE OF PRONOUNCEMENT 14/07/2017 / / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THESE ARE THREE APPEALS FILED BY THE ASSESSEE/APPE LLANT AGAINST THE ORDER OF LEARNED CIT(A)-IV, AHMEDABAD, CONFIRMING T HE LEVY OF PENALTY U/S.271(1)(C) OF THE I.T. ACT DATED 4 TH MARCH, 2014, FOR THE ASSESSMENT YEARS (A.Y.) 2005-06, 2006-07 & 2007-08. IT(SS)A NOS.217, 218 & 219 AHD/2014 SHRI AMIT MAKHANLAL AGRAWAL VS.ACIT ASST.YEAR 2005-06, 2006-07 & 2007-08(RESPECTIVELY) - 2 - 2. AT THE OUTSET AN APPLICATION FILED FOR WITHDRAWA L OF ALL THE THREE APPEALS WHICH WERE FIXED FOR HEARING ON 12/07/2017. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO. 36. HOWEVER, AT T HE TIME OF HEARING NOBODY APPEARED ON BEHALF OF THE ASSESSEE. MATTER W AS ADJOURNED ON 13/07/2017 BUT WHEN MATTER WAS CALLED UP NONE APPEA RED IN THE INTEREST OF THE JUSTICE. AFTER GOING THROUGH THE FILE, WE DI SMISS ALL THE APPEALS AS WITHDRAWN. 3. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E ASSESSEE ARE DISMISSED AS WITHDRAWN. THIS ORDER P RONOUNCED IN OPEN COURT ON 14 /07/2017 SD/- SD/- VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG EGKOHJ EGKOHJ EGKOHJ EGKOHJ IZLKN IZLKN IZLKN IZLKN YS[KK LNL; U;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; ( AMARJIT SINGH ) (MAHAVIR PRAS AD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 14/07/2017 PRITI YADAV, SR.PS IT(SS)A NOS.217, 218 & 219 AHD/2014 SHRI AMIT MAKHANLAL AGRAWAL VS.ACIT ASST.YEAR 2005-06, 2006-07 & 2007-08(RESPECTIVELY) - 3 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 012) & 3) / CONCERNED CIT 4. & 3) ( !) / THE CIT(A)-IV, AHMEDABAD. 5. 678 )'12 , !* 12. , 0 / DR, ITAT, AHMEDABAD 6. 89 :( / GUARD FILE. # $ / BY ORDER, #6!) ) //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION 13/07/2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13/07/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S . 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14/ 07/2017 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DISPATCH OF THE ORDER