Black Diamond Amusement (P) Ltd.,, Gandhinagar v. The ACIT.,GNR Circle-,, Gandhinagar

ITA 3786/AHD/2008 | 2002-2003
Pronouncement Date: 09-02-2012 | Result: Dismissed

Appeal Details

RSA Number 378620514 RSA 2008
Assessee PAN AABCB2705P
Bench Ahmedabad
Appeal Number ITA 3786/AHD/2008
Duration Of Justice 3 year(s) 2 month(s) 18 day(s)
Appellant Black Diamond Amusement (P) Ltd.,, Gandhinagar
Respondent The ACIT.,GNR Circle-,, Gandhinagar
Appeal Type Income Tax Appeal
Pronouncement Date 09-02-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 09-02-2012
Date Of Final Hearing 17-01-2012
Next Hearing Date 17-01-2012
Assessment Year 2002-2003
Appeal Filed On 21-11-2008
Judgment Text
-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM ITA NO.3786/AHD/2008 (ASSESSMENT YEAR:-2002-03) BLACK DIAMOND AMUSEMENT (P) LTD. 298 PANDAV NR. GH-6 SECTOR 29 GANDHINAGAR- 3820029 V/S THE ASST. COMMISSIONER OF INCOME-TAX GANDHINAGAR CIRCLE GANDHINAGAR PAN: AABCB 2705 P [APPELLANT] [RESPONDENT] ASSESSEE BY :- NONE REVENUE BY:- SHRI VINOD TANWANI SR. DR DATE OF HEARING:- 17-01-2012 DATE OF PRONOUNCEMENT:- 09-02-2012 O R D E R PER D K TYAGI (JM) :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31-08-2008 PASSED BY THE LE ARNED COMMISSIONER OF INCOME-TAX(APPEALS) GANDHINAGAR FO R ASSESSMENT YEAR 2002-03. IN ORDER TO PROCEED IN THE MATTER A NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGIS TERED POST (AD ON RECORD) WHICH WAS RETURNED BY THE POSTAL AUTHORI TIES WITH THE REMARK 'LEFT'. SINCE THE ASSESSEE HAS NOT INTIMATED THE CHANGE IN ADDRESS IT IS PRESUMED THAT THE ASSESSEE IS NOT IN TERESTED IN PURSUING THE APPEAL. THEREFORE IN VIEW OF THE HON' BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF TUKOJIRA O HOLKAR 223 2 ITR 480 AND THE DELHI TRIBUNAL DECISION IN THE CASE OF MULTIPLAN INDIA PVT.LTD. 38 ITD 320 WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT TODAY ON 09-02-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 09-02-2012 COPY OF THE ORDER FORWARDED TO: 1. BLACK DIAMOND AMUSEMENT (P) LTD. 298 PANDAV NR. GH-6 SECTOR 29 GANDHINAGAR-3820029 2. THE ASST. COMMISSIONER OF INCOME-TAX GANDHINAGA R CIRCLE GANDHINAGAR 3. CIT CONCERNED 4. CIT(A) GANDHINAGAR 5. DR ITAT AHMEDABAD BENCH-C AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT AHMEDABAD