Smt. Shardaben K.Mody, Valsad v. The Income tax Officer, Ward-4,, Valsad

ITA 3611/AHD/2007 | 2000-2001
Pronouncement Date: 28-09-2011 | Result: Dismissed

Appeal Details

RSA Number 361120514 RSA 2007
Assessee PAN ABGPM6227Q
Bench Ahmedabad
Appeal Number ITA 3611/AHD/2007
Duration Of Justice 4 year(s) 24 day(s)
Appellant Smt. Shardaben K.Mody, Valsad
Respondent The Income tax Officer, Ward-4,, Valsad
Appeal Type Income Tax Appeal
Pronouncement Date 28-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 28-09-2011
Date Of Final Hearing 04-06-2012
Next Hearing Date 04-06-2012
Assessment Year 2000-2001
Appeal Filed On 03-09-2007
Judgment Text
. .. . . .. . . .. . . .. .!'#$ !'#$ !'#$ !'#$ % % % % & & & & IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD BEFORE HONBLE SHRI T.K. SHARMA J.M. & HONBLE SHR I A.K.GARODIA A.M.) . ITA NOS.3610& 3611/AHD./07 : ' ()- 1999 -2000 & 2000-01 . ITA NOS.4086/AHD./08 : ' ()- 2005-06 SMT. SHARDABEN K. MODY VALSAD VS- I.T.O. WARD-4 VALSAD (PAN : ABGPM 6227Q) ( - /APPELLANT) ( ./ - /RESPONDENT ) - 0 1 / APPELLANT BY : NONE ./ - 0 1 / RESPONDENT BY : SHRI S.P.TALATI SR.D.R. 2'3 0 4% / DATE OF HEARING : 28/09/2011 5'( 0 4% / DATE OF PRONOUNCEMENT : 28/09/2011 / ORDER PER SHRI T.K. SHARMA JUDICIAL MEMBER : THESE THREE APPEALS FILED BY THE ASSESSEE ARE AGAI NST THE ORDERS DATED 12-06- 2007 FOR THE ASSESSMENT YEARS 1999-2000 AND 2000-20 01 AND ORDER DATED 26.8.2008 FOR THE ASSESSMENT YEAR 2005-2006 OF THE LEARNED CO MMISSIONER OF INCOME TAX(APPEALS) VALSAD. 2. AT THE OUTSET IT IS OBSERVED THAT HEARING OF T HESE APPEALS WERE EARLIER FIXED ON SEVERAL OCCASIONS AND AT THE REQUEST OF THE ASSESSE E THE HEARING WAS ADJOURNED ON ALL THE OCCASIONS. AGAIN THE APPEALS HAVE BEEN FIXED FO R HEARING ON 28.09.2011 AND DESPITE THE NOTICE OF HEARING SENT THROUGH REGISTER ED POST WITH A/D FIXING THE DATE OF HEARING TODAY I.E. ON 28.09.2011 AT THE TIME OF HE ARING NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR WAS THERE ANY APPLICATI ON SEEKING ADJOURNMENT OF THE HEARING. THEREFORE IT IS INFERRED THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTING THE APPEALS. WHILE TAKING THIS VIEW WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADESH 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 I N THE CASE OF C.I.T. VS. MULTIPLAN ITA NOS. 3610 & 3611-AHD/07 & 4088-AHD-08 2 INDIA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS WE DISMISS THE ASSESSEES APPEALS FOR WANT OF PROSECUTION. 3. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 6 0 5'( #' ) 28 / 09 /2011 ' 7 0 !3 8 THIS ORDER PRONOUNCED IN COURT ON 28/09/2011. SD/- SD/- (A.K.GARODIA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28/09/2011 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.