Artistic Stone Pvt.Ltd., Navsari V. The Dy.CIT., Navsari Circle, Navsari

MA 35/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1584 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 29-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA NO.35/AHD/2019 [ARISING OUT OF ITA NO.1542/AHD/2011] ASSESSMENT YEAR: (2003-04) (VIRTUAL COURT HEARING) ARTISTIC STONE PVT. LTD., C/O. SHRI MANOJ C. PATEL, AT BORIACH, POST. ASTAGAM, TAL. & DIST. NAVSARI. VS. THE DCIT, NAVSARI CIRCLE, NAVSARI. ./ ./ PAN/GIR NO.: AACCA3987H (REVENUE) (ASSESSEE) ASSESSEE BY : NONE. REVENUE BY : MS ANUPAMA SINGLA, SR. DR / DATE OF HEARING : 21/05/2021 /DATE OF PRONOUNCEMENT : 28/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION (MA) NO.35/AHD/2019 HAS ARISEN OUT OF THE CONSOLIDATED ORDER DATED 28.04.2017 PASSED BY THE TRIBUNAL IN ITA NO.1542/AHD/2017, IN THE CASE OF ARTISTIC STONES PVT. LTD., FOR AY.2003-04. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE OF SENDING NOTICES FOR HEARING. NOTICES OF HEARING OF THIS MISCELLANEOUS APPLICATION WERE SENT TO THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. THIS MISCELLANEOUS APPLICATION WAS LISTED FOR HEARING BEFORE THIS TRIBUNAL ON 21.05.2021 AND WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS MADE. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS MISCELLANEOUS APPLICATION. HENCE, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON -PROSECUTION. PAGE | 2 MA NO.35/AHD/2019 ASSESSMENT YEAR.2003-04 ARTISTIC STONES PVT. LTD. 3.WE HAVE EXAMINED THE ISSUE INVOLVED IN THIS MISCELLANEOUS APPLICATION (MA) ON MERIT ALSO AND FIND THAT THERE IS NO MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL DATED 28.04.2017, THEREFORE WE DISMISS THE MISCELLANEOUS APPLICATION OF THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION (IN MA NO. 35/AHD/2019, FOR AY.2003-04) IS DISMISSED. ORDER IS PRONOUNCED ON 28/06/2021 BY PLACING RESULT ON NOTICE BOARD. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE: 28/06/2021 SAMANTA COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT