Aminaben Jamalbhai Momin, Ahmedabad V. The ACIT.,Circle-6, Ahmedabad

ITSSA 695/AHD/2010

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9589 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 03-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 17-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T P KRISHNA KUMAR
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMADABAD BEFORE SHRI MUKUL KR. SHRAWAT , JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER IT(SS)A NOS. 695/AHD/2010) ASSESSMENT YEAR: 2006-07 KARIMABEN JAMALBHAI MOMIN VILLAGE: SANATHAL TALUKA: SANAND AHMEDABAD V/S . THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, AHMEDABAD PAN NO. NOT FOUND (APPELLANT) .. (RESPONDENT) IT(SS)A NOS. 696/AHD/2010) ASSESSMENT YEAR: 2006-07 AMINABEN JAMALBHAI MOMIN VILLAGE: SANATHAL TALUKA: SANAND AHMEDABAD V/S . THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, AHMEDABAD PAN NO. NOT FOUND (APPELLANT) .. (RESPONDENT) BY REVENUE SHRI T. P. KRISHNAKUMAR, CIT D.R. /BY ASSESSEE NONE /DATE OF HEARING 01.08.2013 /DATE OF PRONOUNCEMENT 03.10.2013 O R D E R PER :SHRI T.R.MEENA, ACCOUNTANT MEMBER THESE APPEALS, BY THE DIFFERENT ASSESSEES, ARE ARIS ING OUT OF THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XVI, AH MEDABAD, DATED 15.06.2010. THE ASSESSMENT WAS FRAMED BY ASSTT. CO MMISSIONER OF INCOME IT(SS)A NO. 695 & 696/AHD/10, A.Y. 06-07 PAGE 2 TAX, CIRCLE-6, AHMEDABD U/S 153 R.W.S. 144 OF THE I T ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEAR 2 006-07 IN BOTH APPEALS. 2. AT THE OUT SET, IT IS SEEN FROM THE RECORDS THAT NOTICE HAS BEEN ISSUED TO THE ASSESSEE. ON THE DATE OF HEARING I.E. 01.08.20 13, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY ADJOURNMENT PE TITION. THIS SHOWS THAT THE ASSESSEES ARE NOT INTERESTED IN PROSECUTING THIS AP PEAL. 3. IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTION THIS APPEAL, AND IS ACCORDINGLY, FOLLOW ING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION. 4. IN THE RESULT, BOTH APPEALS ARE DISMISSED FOR NO N-PROSECUTION. THIS ORDER PRONOUNCED IN OPEN COURT ON 03.10.2013 SD/- SD/- ( MUKUL KR. SHRAWAT ) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. $%$& ' '( / CONCERNED CIT 4. ' '(- + / CIT (A) 5. -.+' &, ' ++' &, 01 % / DR, ITAT, AHMEDABAD 6. .34 56 / GUARD FILE. BY ORDER/ , 7/0' $+ ' ++' &,