Modern Tube Industries Ltd., Baroda V. The Income Tax Officer, Ward-4(1), Baroda

MA 125/AHD/2014

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5171 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 22-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. NO. 125/AHD/2014 (IN ITA NO.1092/AHD/2012) (ASSESSMENT YEAR:2008-09) M/S. MODERN TUBE INDUSTRIES LTD., 322, GIDC, RAMANGAMDI POR, BARODA - 391243 APPELLANT VS. ITO, WARD 4(1), BARODA RESPONDENT PAN: AAECM7325D /BY ASSESSEE : NONE /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 06.01.2017 /DATE OF PRONOUNCEMENT : 17.01.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS PETITION FILED U/S.25 4(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO RECTIFY/ RECALL TRIBUNALS ORDER DATED 02.05.2014. 2. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES B EHEST. CASE FILE REVEALS THAT THE REGISTRY HAS DULY SENT AN RPAD NOT ICE DATED 16.09.2016. THE SAME STANDS RECEIVED BACK UNSERVED. WE INFER IN TH ESE FACTS THAT THE ASSESSEE M.A. NO. 125/AHD/2014 (MODERN TUBE INDUSTRIES LTD. VS. ITO) A.Y. 2008-09 - 2 - IS NOT INTERESTED IN PROSECUTING ITS MISCELLANEOUS APPLICATION. WE THUS QUOTE THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) AND DISMISS THIS MISCELLANEOUS APPLICATION FILED BY ASSESSEE FOR WAN T OF PROSECUTION. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS DIS MISSED FOR NON PROSECUTION. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF JANUARY, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/01/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0