Shri Kiranbhai Uttamchand Shah, Gandhinagar V. The ACIT.,GNR Circle, Gandhinagar

ITSSA 655/AHD/2011

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2192 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-06-2016
• Assessment Year: misc
• Appeal Filed On: 09-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R I PATEL
• Assessee Lawyers: K C THAKKER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER . ( ) / IT (SS) A NO. 655 /AHD/201 1 / ASSESSMENT YEAR : BLOCK PERIOD ENDING 04.09.2002 KIRAN UTTAMCHAND SHAH, PROP. ALAP SECURITIES, 165, 1 ST FLOOR, NR. CHANDAN AGENCIES, SECTOR - 21, GANDHINAGAR PAN : AHSPS 6623 C VS ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI K.C. THAKKER, AR REVENUE BY : SHRI R.I. PATEL, CIT - DR / DATE OF HEARING : 13 / 0 6 /201 6 / DATE OF PRONOUNCEMENT: 13 / 06 /201 6 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMI SSIONER OF INCOME - TAX (APPEALS) , GANDHINAGAR, AHMEDABAD DATED 01 . 0 9 .201 1 FOR THE BLOCK PERIOD ENDING 04.09.2002 . 2. THE EFFECTIVE GROUND IS AS UNDER: - LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DISPOSING THE APPEAL IGNORING THE ASSESSEES SPECIFIC REQUEST TO KEEP THE APPELLATE PROCEEDINGS PENDING TILL THE MISCELLANEOUS APPLICATION FILED BEFORE THE ITAT IS DECIDED. 3. LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, CONTENDS THAT THE CAUSE OF ACTION ON BEHALF OF THIS GROUND DOES NOT EXIST INASMUCH AS THE MISCELLANEOUS APPLICATION OF THE ASSESSEE HAS BEEN DISMISSED BY THE ITAT. ACCORDINGLY, THE APPEAL MAY BE DISPOSED OF. 4. L D. DEPARTMENTAL REPRESENTATIVE IS HEARD. SMC - IT(SS)A NO. 655/AHD/ 2011 KIRANBHAI UTTAMCHAND SHAH VS. ACIT BLOCK PERIOD ENDING 04.09.2002 2 5. I HAVE HEARD THE RIVAL CONTEN TIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. SINCE THE ASSESSEES CAUSE OF ACTION DOES NOT SURVIVE IN THE WAKE OF REJECTION OF MISCELLANEOUS APPLICATION BY THE ITAT, THE ASSESSEES APPEAL IS DISMISSED. 6 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 1 3 T H JUNE , 201 6 AT AHMEDABAD. SD/ - R.P. TOLANI ( JUDICIAL MEMBER ) AHMEDABAD; DATED 1 3 / 0 6 /201 6 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD