M/S Someshwara Buildcon P Ltd, v. The A C I T Co Cir 7(1), Surat

ITA 3021/AHD/2002 | 1997-1998
Pronouncement Date: 13-04-2010 | Result: Dismissed

Appeal Details

RSA Number 302120514 RSA 2002
Bench Ahmedabad
Appeal Number ITA 3021/AHD/2002
Duration Of Justice 7 year(s) 6 month(s) 16 day(s)
Appellant M/S Someshwara Buildcon P Ltd,
Respondent The A C I T Co Cir 7(1), Surat
Appeal Type Income Tax Appeal
Pronouncement Date 13-04-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 13-02-2007
Date Of Final Hearing 08-04-2010
Next Hearing Date 08-04-2010
Assessment Year 1997-1998
Appeal Filed On 27-09-2002
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE S/SHRI G. D. AGARWAL VP AND BHAVNESH SAINI JM) ITA NO.3021/AHD/2002 A. Y.: 1997-98 SOMESHWARA BUILDCON PVT. LTD. SHARDAL BUNGALOW NO.2 NR. SHYAMAL ROW HOUSE SATELLITE AHMEDABAD PA NO.-- VS THE A. C. I. T. COMPANY CIRCLE 7(1) AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI C. K. MISHRA DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST ORDER OF THE CIT(A)-XIV AHMEDABAD DATED 26 -07-2002 FOR ASSESSMENT YEAR 1997-98. 2. THE RECORD REVEALS THAT THE APPEAL OF THE ASSESS EE WAS DISMISSED IN LIMINE IN DEFAULT OF THE ASSESSEE IN PUTTING APPEAR ANCE ON THE DATE OF HEARING VIDE ORDER DATED 13-02-2007. THE EARLIER OR DER WAS RECALLED WHILE ALLOWING MISC. APPLICATION OF THE ASSESSEE VIDE ORD ER DATED 22-01-2010. THE ORDER IN THE MISC. APPLICATION WAS PRONOUNCED I N THE OPEN COURT AND THE REGISTRY WAS DIRECTED TO FIX THE APPEAL FOR HEA RING ON 08-04-2010. THUS THE ASSESSEE WAS AWARE OF THE DATE OF HEARING I.E. 08-04-2010. THE ASSESSEE WAS ALSO SEPARATELY INTIMATED OF THE DATE OF HEARING AT THE CORRECT ADDRESS GIVEN IN THE APPEAL PAPERS BUT THE POSTAL AUTHORITIES REMARKED LEFT. NO OTHER ADDRESS IS GIVEN FOR THE PURPOSE OF SERVICE OF NOTICE OF HEARING. AS NOTED ABOVE THE ASSESSEE WAS AWARE OF THE DATE OF HEARING BUT NOBODY APPEARED AT THE TIME OF HEARING OF THE APPEAL. IT WOULD SHOW THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL IS THEREFORE LIABLE TO BE DISM ISSED IN LIMINE. WE ITA NO.3021/AHD/2002 SOMESHWARA BUILDCON PVT. LTD. 2 THEREFORE FOLLOWING THE ORDER OF THE ITAT DELHI BE NCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DEL) DI SMISS THE APPEAL IN LIMINE. 3. AS A RESULT THE APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE. ORDER PRONOUNCED ON 13-04-2010 SD/- SD/- (G. D. AGARWAL) VICE PRESIDENT (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 13- 04-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR ITAT AHMEDABAD