Shri Gobindram C.Agarwal, Surat V. The Income tax Officer,Ward-2(3), Surat

MA 190/AHD/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2918 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 21-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD .., , BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER 1-2. MA NOS.190 & 191/AHD/2013 - AY 2006-07 (IN ./ I.T.A. NO.456/AHD/2010 & CO NO.112/AHD/2012- RESPECIVELY FOR ASSESSMENT YEAR : 2006-07 ) SHRI GOBINDRAM AGARWAL PROP.M/S.SANCHI SAREES A-1094 TO 96, 1 ST FLOOR KOHINOOR TEXTILE MARKET RING ROAD,SURAT-395 002 / VS. THE INCOME TAX OFFICER WARD-2(3) SURAT ./ ./ PAN/GIR NO. : AEDPA 3492 E ( # / APPLICANT ) .. ( $% # / RESPONDENT ) ASSESSEE BY : -NONE- RE VENUE B Y : SHRI ROOPCHAND, SR.DR &'() / DATE OF HEARING 01/05/2015 *+,-() / DATE OF PRONOUNCEMENT 13/05/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : BOTH THESE MISCELLANEOUS APPLICATION NOS.190& 191/A HD/2013 & HAVE BEEN FILED BY THE ASSESSEE ON 21.10.2013 (ARIS ING OUT OF ITA NO.456/AHD/2010 FOR AY 2006-07 & CO NO.112/AHD/2012 FOR AY 2006-07 RESPECTIVELY) IN RESPECT OF THE ORDER DATED 21/09/2012 PASSED BY THE ITAT D BENCH, AHMEDABAD. MA NOS.190 & 191/AHD/2013 (IN ITA NO.456/AHD/2010 AND CO NO.112/AHD/2012 RES PECTIVELY) SHRI GOBINDRAM AGARWAL VS. ITO ASST.YEAR 2006-07 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPLICANT- ASSESSEE. LAST N OTICE HAS BEEN ISSUED ON 20/03/2015 FIXING THE DATE OF HEARING ON 01/05/2015 WHICH WAS SENT THROUGH REGIST ERED POST (A.D.) TO THE ASSESSEE (AS PER EVIDENCE ON RECORD RG 272920 281 IN), SAME IS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS LE FT. THE ASSESSEE HAS NOT INTIMATED CORRECT/CHANGED ADDRESS TO THE TR IBUNAL. UNDER THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS BO TH THE MISCELLANEOUS APPLICATIONS SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPLICATIONS. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIG H COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DE LHI) , WE DISMISS BOTH THE MISCELLANEOUS APPLICATIONS OF T HE ASSESSEE IN LIMINE . 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATI ONS OF THE ASSESSEE ARE DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 13 TH DAY OF MAY, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 13/ 05 /2015 1)..,&.../ T.C. NAIR, SR. PS MA NOS.190 & 191/AHD/2013 (IN ITA NO.456/AHD/2010 AND CO NO.112/AHD/2012 RES PECTIVELY) SHRI GOBINDRAM AGARWAL VS. ITO ASST.YEAR 2006-07 - 3 - !'#$%$&' / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPLICANT. 2. $% # / THE RESPONDENT. 3. 234 5 / CONCERNED CIT 4. 5 ( ) / THE CIT(A)-II,SURAT 5. 6&7$34 , )34- , 2 / DR, ITAT, AHMEDABAD 6. 79:;' / GUARD FILE. / BY ORDER, %6$ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 7.5.15(DICTATION-PAD 1- PA GE ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..7.5.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 13.5.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.5.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER