Shri Dharmendrasinh R.Waghela, Baroda V. The ACIT.,Cent.Circle-2, Baroda

ITSSA 832/AHD/2010

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0269 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 04-08-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 23-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER IT(SS)A NO.832/AHD/2010 A.Y.2004-05 DHARMENDRASINH R. WAGHELA, PROP: NARENDRA ROADLINES, OPP: HEAVY WATER PLANT, CHHANI, BARODA. PAN: AAHPV 2633D VS THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI ROOPCHAND, SR.D.R., ASSESSEE(S) BY : NONE / // / DATE OF HEARING : 04/08/2014 / DATE OF PRONOUNCEMENT: 8/08/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M THE ORDER OF THE LD. CIT(APPEALS)-IV, AHMEDABAD, DATED 20/09/201 0 FOR A.Y. 2004- 05. 2. A NOTICE HAS BEEN ISSUED BY THE REGISTRY ON 03/0 7/2014 FIXING THE DATE OF HEARING ON 04/08/2014 BUT NO ONE HAS APPEAR ED. UNDER THE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THI S APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN TH E CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M. P.) AND OF IT(SS)A NO.832/AHD/2010 DHARMENDRASINH R. WAGHELA VS. ACIT, C.C.-2, BARODA. FOR A.Y. 2004-05 - 2 - HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. SD/- SD/- (N.S. SAINI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 8/08/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. #$#% ' '& / CONCERNED CIT 4. ' '&() / THE CIT(A)-III, AHMEDABAD 5. )*' %, ' ' % , ,-$ / DR, ITAT, AHMEDABAD 6. *./ 0 / GUARD FILE. / BY ORDER, 1 11 1/ // /,' #2 ,' #2 ,' #2 ,' #2 ( DY./ASSTT.REGISTRAR) ' ' % ' ' % ' ' % ' ' % , , , , ,-$ ,-$ ,-$ ,-$ / ITAT, AHMEDABAD