M/s. J.S. Patel Construction Co.,, Himatnagar v. The Dy.CIT.,S.K.Circle,, Himatnagar

ITA 348/AHD/2009 | 2005-2006
Pronouncement Date: 15-09-2011 | Result: Dismissed

Appeal Details

RSA Number 34820514 RSA 2009
Assessee PAN AABFJ2100M
Bench Ahmedabad
Appeal Number ITA 348/AHD/2009
Duration Of Justice 2 year(s) 7 month(s) 12 day(s)
Appellant M/s. J.S. Patel Construction Co.,, Himatnagar
Respondent The Dy.CIT.,S.K.Circle,, Himatnagar
Appeal Type Income Tax Appeal
Pronouncement Date 15-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 15-09-2011
Date Of Final Hearing 15-09-2011
Next Hearing Date 15-09-2011
Assessment Year 2005-2006
Appeal Filed On 02-02-2009
Judgment Text
. .. . . .. . . .. . . .. .!'#$ !'#$ !'#$ !'#$ % % % % & & & & IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA J.M. & HONBLE SHRI A.K.GARODIA A.M.) . ITA NO. 348/AHD./2009 : ' ()- 2005-2006 M/S. J.S. PATEL CONSTRUCTION CO. HIMATNAGAR VS- D.C.I.T. SABARKANTHA CIRCLE (PAN : AABFJ 2100M) ( - /APPELLANT) ( ./ - /RESPONDENT ) - 0 1 / APPELLANT BY : NONE ./ - 0 1 / RESPONDENT BY : SHRI SAMIR TEKRIWAL SR.D.R. 2'3 0 4% / DATE OF HEARING : 15/09/2011 5'( 0 4% / DATE OF PRONOUNCEMENT : 15/09/2011 / ORDER PER SHRI T.K. SHARMA JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 30-10-2008 OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-X AHME DABAD FOR THE ASSESSMENT YEAR 2005-2006. 2. AT THE TIME OF HEARING IT IS OBSERVED THAT ON EARLIER OCCASIONS THIS MATTER WAS FIXED FOR HEARING BUT AT THE REQUEST OF THE ASSESSE E THE MATTER WAS TIME AND AGAIN ADJOURNED. LAST TIME IT WAS SCHEDULED FOR HEARING ON 30.06.2011 BUT AT THE REQUEST OF THE ASSESSEE THIS MATTER WAS ADJOURNED TO 15.09.20 11. DESPITE THE NOTICE OF HEARING SENT THROUGH REGISTERED POST WITH A/D FIXING THE DA TE OF HEARING TODAY I.E. ON 15.09.2011 NEITHER ANYBODY APPEARED ON BEHALF OF T HE ASSESSEE NOR WAS THERE ANY APPLICATION SEEKING ADJOURNMENT OF THE HEARING. THE REFORE IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. 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]. RESPECTFULLY ITA NO. 348-AHD-09 2 FOLLOWING THE ABOVE DECISIONS WE DISMISS THE ASSES SEES APPEAL FOR WANT OF PROSECUTION. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 6 0 5'( #' ) 15 / 09 /2011 ' 7 0 !3 8 THIS ORDER PRONOUNCED IN COURT ON 15/09/2011. SD/- SD/- (A.K.GARODIA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15/09/2011 0 00 0 .49 .49 .49 .49 :9(4) :9(4) :9(4) :9(4)- -- - 1. - 2. ./ - 3. 4 2> 4. 2>- - 5. 9A! .4' 8 6. !$ C6 D/ F 8 TALUKDAR/ SR. P.S.