Shri Rajeshbhai Bhupatbhai Patel, Surat V. The ACIT.,Circle-9, Surat

MA 132/AHD/2011

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9754 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 19-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , . .!'#$, % & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MA NO.132/AHD/2011 (IN ./ IN I.T.A. NO.1144/AHD/2009) ( ( ) ( ) ( ) ( ) / / / / ASSESSMENT YEAR : 2006-07) SHRI RAJESHBHAI BHUPATBHAI PATEL 81-B, HANS SOCIETY VARACHHA ROAD, SURAT ( ( ( ( / VS. ACIT CIRCLE-9 SURAT * % ./+, ./ PAN/GIR NO. : AGQPP 9625 A ( *- / // / APPLICANT ) .. ( ./*- / RESPONDENT ) *- 0 / APPLICANT BY : -NONE- ./*- 1 0 / RESPONDENT BY : SHRI Y.P.VERMA, SR.D.R. (2 1 3% / / / / DATE OF HEARING : 04.1.2013 4') 1 3% / DATE OF PRONOUNCEMENT : 18.1.13 5 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE A PPLICANT ON 19.8.2011 ARISING FROM AN ORDER OF THE TRIBUNAL AS MENTIONED IN THE NOMENCLATURE HEREINABOVE DATED 11.08.2011. THE T RIBUNAL HAS NOTED THAT DESPITE THAT THE NOTICE OF HEARING WAS SENT TO REGISTERED POST BUT NO ONE HAD APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS SOUGHT, THEREFORE FOLLOWING FEW PRE CEDENTS THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECU TION. MA NO.132/AHD/2011 (OUT OF ITA NO.1144/AH D/2009) SHRI RAJESHBHAI BHUPATBHAI PATEL VS. ACIT ASST.YEAR 2006-07 - 2 - 2. ON RECEIVING THIS MISCELLANEOUS PETITION THE SAM E WAS POSTED FOR HEARING ON NUMBER OF OCCASIONS IN THE PAST AND THE DATES ARE 16.3.12, 27.4.12, 22.6.12 & 5.10.12. EVEN FOR THE DATE OF H EARING FOR TODAY I.E. ON 4.1.2013, A NOTICE DATED 16.11.12 WAS ISSUED BUT NO ONE HAS APPEARED. FROM THE RECORDS OF THE TRIBUNAL, IT IS ALSO EVIDEN T THAT ON LAST OCCASION, THREE ACKNOWLEDGEMENT-SLIPS ESTABLISHING THE PROPER SERVICE OF NOTICE HAS ALSO BEEN PLACED ON RECORD. WE HAVE ALSO NOTED THA T THIS APPELLANT HAD NOT APPEARED BEFORE LD.CIT(A)-V, SURAT AS IS EVIDEN T FROM THE ORDER DATED 30.01.2009. 3. UNDER THE TOTALITY OF THE CIRCUMSTANCES AS NOTE D HEREINABOVE, WE ARE OF THE CONSIDERED VIEW THAT THIS APPLICANT IS N OT WILLING TO PURSUE THE MISCELLANEOUS PETITION. THE TRIBUNAL HAD ALREADY G RANTED SEVERAL OPPORTUNITIES OF HEARING, HENCE THERE IS NO POINT I N KEEPING THIS PETITION ANYMORE PENDING, HENCE WE HEREBY DISMISS THE SAME. 4. IN THE RESULT, THIS MISCELLANEOUS PETITION IS HE REBY DISMISSED. SD/- SD/- ( . .!'#$ ) ( ) % ( A.K. GARODIA ) ( M UKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 18/ 01 /2013 63..(, .(../ T.C. NAIR, SR. PS MA NO.132/AHD/2011 (OUT OF ITA NO.1144/AH D/2009) SHRI RAJESHBHAI BHUPATBHAI PATEL VS. ACIT ASST.YEAR 2006-07 - 3 - 5 1 .7 8 7) 5 1 .7 8 7) 5 1 .7 8 7) 5 1 .7 8 7)/ COPY OF THE ORDER FORWARDED TO : 1. *- / THE APPELLANT 2. ./*- / THE RESPONDENT. 3. 9 / CONCERNED CIT 4. 9() / THE CIT(A)-V, SURAT 5. 7 >> >/ // / + + + + ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DIRECT DICTATION ON COMPUTER DATED 4.1.13 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.1.13 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 18.1.13 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 18.1.13 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER