Shri Devendra Shantilal Shah, Baroda v. The CIT-Cent.II,, Baroda

ITA 1357/AHD/2011 | 2006-2007
Pronouncement Date: 07-09-2011 | Result: Dismissed

Appeal Details

RSA Number 135720514 RSA 2011
Assessee PAN APKPS9587B
Bench Ahmedabad
Appeal Number ITA 1357/AHD/2011
Duration Of Justice 3 month(s) 29 day(s)
Appellant Shri Devendra Shantilal Shah, Baroda
Respondent The CIT-Cent.II,, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 07-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 07-09-2011
Date Of Final Hearing 07-09-2011
Next Hearing Date 07-09-2011
Assessment Year 2006-2007
Appeal Filed On 09-05-2011
Judgment Text
. .. . . .. . IN THE INCOME TAX APPELLATE TRIBUNAL : SMC BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA J.M .) . / I.T.A. NO. 1357/AHD./2011 ! '# ! '# ! '# ! '# / ASSESSMENT YEAR : 2006-2007 MR. DEVENDRA SHANTILAL SHAH BARODA -VS- C .I.T. CENTRAL-II AHMEDABAD (PAN : APKPS 9587B) $% / APPELLANT &'$% / RESPONDENT $% ( ) / APPELLANT BY NONE &'$% ( ) / RESPONDENT BY SHRI H.P.MEENA SR.D.R. *!' + ( - / DATE OF HEARING 07.09.2011 ./# ( - / DATE OF PRONOUNCEMENT 07.09.2011 / ORDER THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 28.02.2011 PASSED UNDER SECTION 263 OF THE I.T. ACT 1961 BY THE LEAR NED COMMISSIONER OF INCOME TAX (CENTRAL)-II AHMEDABAD FOR THE ASSESSMENT YEAR 200 6-2007. 2. THE HEARING OF THE APPEAL WAS FIXED ON 07.09.20 11. DESPITE THE NOTICE OF HEARING SENT THROUGH REGISTERED POST WITH A/D FIXING THE DA TE OF HEARING TODAY I.E. ON 07.09.2011 NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR WAS THERE ANY APPLICATION SEEKING ADJOURNMENT OF THE HEARING. THEREFORE IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHILE TAKING THIS VIEW WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN T HE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I.T.R. 480] AND I.T.A.T. D ELHI BENCH IN THE CASE OF C.I.T. VS. 2 ITA NO. 1357-AHD-2011 MULTIPLAN INDIA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS WE DISMISS THE ASSESSEES APPEAL FOR WANT OF PROSECUTI ON. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. 0 ( ./# 1! 2 07 / 09 /2011 / 3 ( 4+ 5 ORDER PRONOUNCED IN THE COURT ON 07.09.2011. SD/- (T.K. SHARMA) JUDICIAL MEMBER DATED : 07/09/2011 ( (( ( & 6 & 6 & 6 & 6 76# 76# 76# 76# / COPY OF ORDER FORWARDED TO:- 1. $% / APPELLANT 2. &'$% / RESPONDENT 3. *; / CONCERNED CIT 4. *;- / CIT (A) 5. 6'? 4 & ! / DR ITAT AHMEDABAD 6. 4 A B 0 / GUARD FILE. BY ORDER/ C / D 5 TALUKDAR/SR.P.S.