Ram Enterprise, Ahmedabad V. The Dy.CIT.,Circle-9, Ahmedabad

ITSSA 32/AHD/2008

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2144 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-07-2016
• Assessment Year: misc
• Appeal Filed On: 04-02-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) IT(SS)A. NO: 32/AHD/2008 (BLOCK PERIOD: 01.04.185 TO 31.03.1995 & 01.04.1995 TO 21.09.1995) M/S. RAM ENTERPRISE 23/24, SABANDH TWINS, B/H GURUDWARA THALTEJ V/S DY. COMMISSIONER OF INCOME-TAX,CIRCLE-9, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAEFR0468D APPELLANT BY : NONE RESPONDENT BY : SHRI JAMES KURIAN, SR. D.R. ( )/ ORDER DATE OF HEARING : 05 -07-20 16 DATE OF PRONOUNCEMENT : 07 -07-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE DY. CIT, CIRCLE-9, AHMEDABAD DATED 26.12.2007 PERTAININ G TO THE BLOCK PERIOD 01.04.1985 TO 31.03.1995 & 01.04.1995 TO 21. 09.1995. IT(SS)A NO. 32/AHD/2008 . B.P. 01.04.1 985 TO 31.03.1995 & 01.04.1995 TO 21.09.1995 2 2. THIS APPEAL WAS FIRST POSTED FOR HEARING ON 03.04.2 008 AND WAS ADJOURNED TO 02.06.2010. ON 02.06.2010, THE ASSESSE E SOUGHT ADJOURNMENT. THEREAFTER, THE ASSESSEE HAS BEEN CONS ISTENTLY TAKING ADJOURNMENT FROM 03.08.2010, 27.09.2010, 15.03.2011 , 26.05.2011, 05.10.2011, 24.11.2011, 06.02.2012, 22.05.2012, 25. 07.2012, 24.09.2012 AND 28.11.2013. ON 29.01.2013, THE APPE AL WAS HEARD BUT ON 18.03.2013, THE BENCH NEEDED SOME CLARIFICAT ION. ON 18.11.2013, DUE TO THE TRANSFER OF THE ACCOUNTANT M EMBER, THE APPEAL WAS DE PART HEARD AND RELEASED. 3. ONCE AGAIN, THE APPEAL CAME UP FOR HEARING ON 20.01 .2014 AND AT THE REQUEST OF THE COUNSEL THE SAME WAS ADJOURNED TO 06 .02.2014. THEREAFTER, WHENEVER THE APPEAL WAS POSTED FOR HEAR ING THE LD. COUNSEL TOOK ADJOURNMENT. 4. ON THIS DAY I.E. 05.07.2016, ONCE AGAIN, THE LD. CO UNSEL FROM DEEPAK SONI & ASSOCIATES, CHARTERED ACCOUNTANT FILED AN AP PLICATION REQUESTING FOR ADJOURNMENT. 5. WITH THE AFOREMENTIONED FACTUAL MATRIX, WE CAN SAY THAT THE ASSESSEE DOES NOT SERIOUSLY WANT TO CONTEST HIS APPEAL. EIGH T YEARS HAVE ELAPSED FROM THE DATE OF FIRST HEARING. 6. LOOKING TO THE CONDUCT OF THE ASSESSEE AS MENTIONED ELSEWHERE, WE ARE LEFT WITH NO CHOICE BUT TO DISMISS THE APPEAL F OR WANT OF PROSECUTION. IT(SS)A NO. 32/AHD/2008 . B.P. 01.04.1 985 TO 31.03.1995 & 01.04.1995 TO 21.09.1995 3 7. APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISS ED. ORDER PRONOUNCED IN OPEN COURT ON 07- 07 - 2016. SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD