M/s. Swastik Industries, Surat v. The Income tax Officer,Ward-6(4),, Surat

ITA 247/AHD/2011 | 2005-2006
Pronouncement Date: 23-09-2011 | Result: Dismissed

Appeal Details

RSA Number 24720514 RSA 2011
Assessee PAN AAKFS0511J
Bench Ahmedabad
Appeal Number ITA 247/AHD/2011
Duration Of Justice 7 month(s) 23 day(s)
Appellant M/s. Swastik Industries, Surat
Respondent The Income tax Officer,Ward-6(4),, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 23-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 23-09-2011
Assessment Year 2005-2006
Appeal Filed On 31-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD SMC BENCH . .. . . .. . BEFORE SHRI T.K. SHARMA JUDICIAL MEMBER ITA NO.247/AHD/2011 [ASSTT. YEAR : 2005-2006] M/S.SWASTIK INDUSTRIES 157 GIDC PANDESARA SURAT. PAN : AAKFS 0511J ! /VS. ITO WARD-6(4) SURAT. ( (( (#$ #$ #$ #$ / APPELLANT) ( (( (%&#$ %&#$ %&#$ %&#$ / RESPONDENT) ! '( ) * / ASSESSEE BY : NONE - ) * / REVENUE BY : SHRI SAMIR TEKRIWAL DATE OF HEARING : 23 RD SEPTEMBER 2011 DATE OF PRONOUNCEMENT : 23 RD SEPTEMBER 2011 / O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE CIT(A)-IV SURAT DATED 3.7.2008 CONFIRMING THE ADDITION IN RESPECT O F JOB CHARGES U/S.40 (A) (IA) OF THE ACT. 2. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSES SEE IS LATE BY TWO YEARS AND 142 DAYS. ON THE LAST DATE OF HEARING I.E. ON 8-9-2011 AS NOTED IN THE ORDER-SHEET IT WAS TELEPHONICALLY INFORMED TO ASSESSEES COUNSEL SHRI K.K SHAH TO APPEAR ON THE MATTER ON 23-9-2011 BUT NONE APPEARED ON BEHALF OF THE AS SESSEE. THE ASSESSEE HAS NOT FILED ANY ADJOURNMENT APPLICATION OR INTIMATED REASON FOR NON-APPEARANCE IN THE MATTER. EVEN IN THE CONDONATION OF DELAY APPLICATION FILED BY THE ASSESSEE THE REASON FOR THE DELAY IS VAGUE AND AMBIGUOUS AND NOT SPEAK OF THE R EASONS FOR THE DELAY FOR SUCH A LONG PERIOD. IN THE CIRCUMSTANCES IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE FOLLOWING THE DECIS ION OF DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 WE DISMISS APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT THE DATE MENTIONED O N THE FIRST PAGE OF THIS ORDER. SD/- ( . .. . . .. . /T.K. SHARMA ) /JUDICIAL MEMBER