Shri Jayesh Virchand Shah, Anand v. The Income tax Officer,Ward-1,, Anand

IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA J.M. & HON' BLE SHRI N.S.SAINI A.M. ) I.T.A. NO. 1880/AHD./2009 ASSESSMENT YEAR : 2006-07 JAYESH VIRCHAND SHAH ANAND -VS.- THE I.T.O. WARD-1 ANAND (PAN : AJMPS 0880P) (APPELLANT) ( RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SAMIR TEKRIWAL SR .D.R. O R D E R PER SHRI T.K. SHARMA JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 27.03.2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-IV BA RODA FOR THE ASSESSMENT YEAR 2006-07. 2. THE HEARING OF THE APPEAL WAS FIXED ON 24.02.20 11 AND THE NOTICE WAS DULY ISSUED BY REGISTERED POST. THE ACKNOWLEDGEMENT FROM THE POSTA L DEPARTMENT EVIDENCING THE SERVICE OF NOTICE ON THE ASSESSEE IS PLACED ON RECORD. HOWEVER DESPITE SERVICE OF NOTICE ON THE DATE OF HEARING I.E. TODAY ON 24.02.2011 NEITHER ANYBODY A PPEARED ON BEHALF OF THE ASSESSEE NOR WAS THERE ANY APPLICATION SEEKING ADJOURNMENT OF THE HE ARING. IN THE CIRCUMSTANCES IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. WHILE TAKING THIS VIEW WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADES H HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I.T.R. 480] AND I.T.A.T. DELHI BENCH IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD. [38 I.T.D. 320]. R ESPECTFULLY FOLLOWING THE ABOVE DECISIONS WE DISMISS THE ASSESSEES APPEAL FOR WANT OF PROSEC UTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 2 4.02.2011. SD/- SD/- (N.S.SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24/02/2011 2 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED 4) CIT CONCERNED 5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT AHMED ABAD TALUKDAR/SR.P.S.