Shri Ashok Kumar Chandulal Hariyani, Bharuch V. The ACIT.,Cent.Circle-2, Baroda

ITSSA 718/AHD/2010

• Counselvise Citation: [2014] 121 COUNSELVISE.COM (IT) 9959 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 06-01-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 12-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMADABAD , , , , BEFORE SHRI MUKUL KR. SHRAWAT , JUDICIAL MEMBER AND , SHRI T.R. MEENA, ACCOUNTANT MEMBER .. , ! ' ! ' ! ' ! ' IT(SS)A NO. 717 TO 720/AHD/2010 ASSESSMENT YEAR :2001-02, 03-04, 05-06 & 06-07 RESP. ASHOK KUMAR CHANDULAL HARIYANI SANTOSH KARIYANA STORES, HAZIKHANA BAZAR, BHARUCH V/S . THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, BARODA PAN NO. AA L PH8700M (APPELLANT) .. (RESPONDENT) IT(SS)A NO. 723 & 724/AHD/2010 ASSESSMENT YEAR :2004-05 & 05-06 PANKAJ MAGANLAL HARIYANI C/O. BHARUCH SINDHI VEPARI SYNDICATE, FURJA ROAD, BHARUCH V/S . THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, BARODA PAN NO. AAQPH7877L (APPELLANT) .. (RESPONDENT) IT(SS)A NO. 727 TO 732/AHD/2010 ASSESSMENT YEAR :2001-02, 02-03, 03-04, 04-05, 05-06 & 06-07 RESP. PARMANAND MOHANLAL HARIYANI C/O. NARMAD ENTERPRISES, V/S . THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, IT(SS)A NOS. 717 TO 720, 723 & 724 & 727 TO 732/AHD /2010 A.Y. 2001-02, 03-04, 05-06 & 06-07 RESP., 04-05 & 0 5-06 & 01-02, 02-03, 03-04, 04-05, 05-06 & 06-07 RESP. PAGE 2 FULSHRUTI NAGAR, BHARUCH BARODA PAN NO. AALPH 4552 M (APPELLANT) .. (RESPONDENT) # $ % BY REVENUE SHRI K. C. MATHEWS, SR.D.R. $ % /BY ASSESSEE NONE &' $ /DATE OF HEARING 06.01.2014 ()* $ /DATE OF PRONOUNCEMENT 06.01.2014 O R D E R PER BENCH ALL APPEALS FILED BY THREE DIFFERENT ASSESSEES ARE ARISING OUT OF THE ORDERS OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)- IV, AHMEDABAD, DATED JUNE 24, 2010 IN ALL CASES. THE ASSESSMENTS WERE F RAMED BY ACIT, CENTRAL CIRCLE-2, BARODA, U/S. 153A(B) R.W.S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) IN ALL CASES . 2. AT THE OUT SET, IT IS SEEN FROM THE RECORDS THAT NOTICES HAVE BEEN ISSUED TO THE ASSESSEE ON 10.12.2013 AND SERVED ON VARIOUS DATES HOWEVER, ON THE DATE OF HEARING I.E. 06.01.2014, NONE APPEARED ON B EHALF OF THE ASSESSEE NOR FILED ANY ADJOURNMENT PETITIONS IN ALL CASES. THIS SHOWS THAT THE ASSESSEES ARE NOT INTERESTED IN PROSECUTING THESE APPEALS. 3. IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE ASS ESSEES ARE NOT INTERESTED IN THE PROSECUTION OF THESE APPEALS, ACCORDINGLY, FOLL OWING THE DECISION OF THE IT(SS)A NOS. 717 TO 720, 723 & 724 & 727 TO 732/AHD /2010 A.Y. 2001-02, 03-04, 05-06 & 06-07 RESP., 04-05 & 0 5-06 & 01-02, 02-03, 03-04, 04-05, 05-06 & 06-07 RESP. PAGE 3 MULTIPLAN (INDIA) (P) LTD., (38 ITD 320), WE DISMISS THESE APPEALS FILED BY THE ASSESSEE FOR WANT OF PROSECUTION. 4. IN THE RESULT, ALL APPEALS FILED BY THE ASSESSEE ARE DISMISSED FOR NON- PROSECUTION. THESE ORDERS PRONOUNCED IN OPEN COURT ON 06.01.2014 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. 22 3 / CONCERNED CIT 4. 3- / CIT (A) 5. -78 ,& , , / DR, ITAT, AHMEDABAD 6. 8: ;< / GUARD FILE. BY ORDER/ + , =/ 2# , '