Gopal Cold Storage, Anand V. The Income tax Officer,Ward-2, Anand

ITSSA 222/AHD/2010

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7550 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-06-2017
• Assessment Year: 1999-2000
• Appeal Filed On: 09-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA KUMAR
• Section: 263; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER IT(SS)A NO.222/AHD/2010 ASSESSMENT YEAR:1999-00 GOPAL COLD STORAGE, LAMBHAVEL, NADIA ROAD, LAMBHWEL, ANAND PAN NO.AGFG6927L V/S . INCOME TAX OFFICER, WARD-2, ANAND (APPELLANT) .. (RESPONDENT) /BY APPELLANT NONE /BY RESPONDENT SHRI RAVINDRA KUMAR CIT-DR /DATE OF HEARING 28-05-2012 /DATE OF PRONOUNCEMENT 28-05-2012 O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE O RDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-IV, BARODA IN APPEAL NO. CAB/IV-A-4/08-09 DATED 25-01-2010. THE ASSESSMENT WAS FRAMED BY INCO ME TAX OFFICER, WARD-2 U/S. 153A(B) R.W S. 144 AND 263 OF THE INCOME-TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEAR 1999-00. 2. AT THE OUT SET, IT IS SEEN FROM THE RECORDS THAT NOTICE HAS BEEN ISSUED THROUGH RPDA TO THE ASSESSEE ON 21-05-2012 WITH REMARKS NO T RECEIPT. HOWEVER, ON THE DATE OF HEARING ON 28-05-2012 NONE APPEARED ON BEHA LF OF THE ASSESSEE NOR FILED ANY ADJOURNMENT PETITION. THIS SHOWS THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. IT(SS)A NO.222AHD/2010 A.Y. 1999-00 GOPAL COLD STORAGE . V. ITO WD-2 ANAND PAGE 2 3. IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL, AND IS ACCORDINGLY, FOLLOW ING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) , WE DISMISS THESE APPEALS FILED BY THE ASSESSEE FO R WANT OF PROSECUTION. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISM ISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP - 28/05/2012 '#$ % & ' ' ' ' ())*+, ())*+, ())*+, ())*+, '-+ '-+ '-+ '-+ / COPY OF ORDER FORWARDED TO:- 1. ',/* 01 / APPELLANT 2. (2301 / RESPONDENT 3. %)5 3 36 / CONCERNED CIT 4. 3 36- ',/* / CIT (A) 5. +8 9/3 ()))5, 3 ',/*/3 ')5, '#$ % / DR, ITAT, AHMEDABAD 6. 9 <= > ?* / GUARD FILE. BY ORDER/ ' , /TRUE COPY/ @,/# 3 , / 3 ',/*/3 ')5, '#$ % & STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 28/05 AS PER OTHER APPEALS FORMAT OF 38 ITD 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 28/05, 28/05 4) DATE OF CORRECTION NO 5) DATE OF FURTHER CORRECTION -- 6) DATE OF INITIAL SIGN BY MEMBERS 28/05 7) ORDER UPLOADED ON 28/05 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE NO DICTATION 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 28/05