Shri Bholabhai V.Patel, Ahmedabad V. The ACIT.,Cent.Circle-1(4), Ahmedabad

ITSSA 402/AHD/2011

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8141 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 10-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. MOHAN ALAN KAMONY, AM) ITA NO.402 AND 403/AHD/2011 A. Y.: 2005-06 AND 2006-07 BHOLABHAI V. PATEL, C/119, SUNRISE PARK SOCIETY, DRIVE IN ROAD, AHMEDABAD VS THE A. C. I. T., CENTRAL CIRCLE-1(4), AHMEDABAD PA NO. ADYPP 8083 F (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI Y. C. SURTI, DR DATE OF HEARING: 16-09-2011 DATE OF PRONOUNCEMENT: 16-09-2011 O R D E R PER BHAVNESH SAINI: BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A )-I, AHMEDABAD DATED 03-03-2011, FOR ASSESSMENT YEARS 2005-06 AND 2006-07 CHALLENGING THE LEVY OF PENALTY U/S 271 (1) (B) OF THE IT ACT. 2. THE LEARNED CIT(A) NOTED THAT THE ASSESSEE HAS N OT RESPONDED TO THE STATUTORY NOTICES AT THE ASSESSMENT STAGE AN D NO REQUISITE DETAILS HAVE BEEN FURNISHED. PENALTY WAS, THEREFORE , CONFIRMED. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARIN G THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF O F THE ASSESSEE DESPITE SERVICE OF NOTICE. IT, THEREFORE, APPEARS T HAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. WE, T HEREFORE, RELYING ITA NO.402 AND 403/AHD/2011 BHOLABHAI V. PATEL VS ACIT, CENT. CIRCLE -1 (4), AH MEDABAD 2 UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE O F CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISM ISS THE APPEAL OF THE ASSESSEE IN LIMINE. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISM ISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD