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

ITSSA 240/AHD/2011

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0093 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-05-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 01-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER IT(SS)A NO.240/AHD/2011 A.Y.2001-02 SANJAYBHAI K. SHAH, 202, REVA DARSHAN FLAT, NR. POLICE STATION, BHARUCH, GUJARAT. PAN: AJUPS 1083J VS ACIT, CENTRAL CIRCLE- 2, BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. , ASSESSEE(S) BY : NONE / DATE OF HEARING : 30/05/2014 / DATE OF PRONOUNCEMENT: 30/05/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M THE ORDER OF THE LD. CIT (APPEALS)-IV, AHMEDABAD, DATED 15/12/20 10 FOR A.Y. 2001- 02. 2. A NOTICE HAS BEEN ISSUED BY THE REGISTRY ON 15/0 5/2014, FIXING THE DATE OF HEARING ON 30/05/2014 BUT NO ONE HAS APPEAR ED. UNDER THE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THI S APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN TH E 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 IT(SS)A NO.240/AHD/2011 SANJAYBHAI K. SHAH VS. ACIT, CENTRAL CIR-2, BARODA. FOR A.Y. 2001-02 - 2 - (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/05/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD