Shri Ashokbhai K.Sukhrani, Surat V. The ACIT., Circle-3(1), Surat

ITSSA 53/AHD/2006

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9529 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-03-2010
• Assessment Year: misc
• Appeal Filed On: 20-03-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'D' BEFORE SHRI T.K.SHARMA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER IT(SS)A NO.53/AHD/2006 BLOCK PERIOD FROM A.Y. 1989-90 TO A.Y. 1998-99 SHRI ASHOKBHAI K. SUKHRANI 368, RAMNAGAR, RANDER ROAD, SURAT. V/S THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-3(1). SURAT [APPELLANT] [RESPONDENT] APPELLANT BY :- NONE RESPONDENT BY:- SHRI C.K.MISHRA SR. D.R. O R D E R PER N.S.SAINI, A.M.:- THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIO NER OF INCOME-TAX (APPEALS)-II, SURAT, DATED 10.01.2006 PA SSED IN APPEAL NO.CAS/II/105/05-06 FOR THE BLOCK PERIOD FRO M A.Y. 1989-90 TO A.Y. 1998-99. 2 NOTICE OF HEARING WAS SENT ON 15-02-2010 TO THE ASSESSEE BY REGISTERED POST WITH A.D WHICH HAS NOT BEEN RETURNED BY THE POSTAL AUTHORITY UNSERVED. THEREFOR E, IT IS DEEMED THAT THE NOTICE HAS BEEN SERVED ON THE ASSES SEE. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CA SE WAS CALLED FOR HEARING AND NEITHER ANY ADJOURNMENT APPL ICATION WAS FILED. FURTHER, THE HEARING OF THE APPEAL WAS A DJOURNED ON 24.05.2006, 22.06.2006, 14.07.2006 AT THE REQUES T OF LD. 2 AR OF THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN CONTESTING THIS APPEAL. THEREFORE, FOLLO WING THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT D ECISION IN THE CASE OF TUKOJIRAO HOLKAR 223 ITR 480 AND THE DECISION OF THE ITAT DELHI BENCH IN THE CASE OF MULTIPLAN IN DIA PVT. LTD. 38 ITD 320, THE APPEAL OF THE ASSESSEE IS DISM ISSED IN LIMINE FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 16-03-2010. SD/- SD/-/- ( T.K. SHARMA ) ( N.S. S AINI ) JUDICIAL MEMBER AC COUNTANT MEMBER DATE : 16-03-2010 PARAS# COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD