Arvind Kantilal Shah,, JAMNAGAR v. The Assistant Commissioner of Income Tax, Circle-3,, JAMNAGAR

ITA 955/RJT/2009 | 2002-2003
Pronouncement Date: 29-07-2011 | Result: Dismissed

Appeal Details

RSA Number 95524914 RSA 2009
Assessee PAN AJBPS3131J
Bench Rajkot
Appeal Number ITA 955/RJT/2009
Duration Of Justice 1 year(s) 10 month(s) 27 day(s)
Appellant Arvind Kantilal Shah,, JAMNAGAR
Respondent The Assistant Commissioner of Income Tax, Circle-3,, JAMNAGAR
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 29-07-2011
Date Of Final Hearing 27-07-2011
Next Hearing Date 27-07-2011
Assessment Year 2002-2003
Appeal Filed On 02-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.955/RJT/2009 (ASSESSMENT YEAR 2002-03) SHRI ARVIND KANTILAL SHAH VS THE ACIT CIR.3 5 TH FLOOR CITY POINT JAMNAGAR OPP TOWN HALL JAMNAGAR PAN : AJBPS3131J (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI NR SONI O R D E R PER N.R.S. GANESAN JM THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A) JAMNAGAR DATED 02-07-2009 CONFIRMING THE PENALTY LE VIED U/S 271(1)(C) FOR THE ASSESSMENT YEAR 2002-03. 2. THE APPEAL WAS FIXED FOR HEARING ON VARIOUS DATE S. HOWEVER THE SAME WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. FINA LLY IT WAS FIXED ON 27-07- 2011. THE ASSESSEE THROUGH HIS REPRESENTATIVE FI LED AN APPLICATION FOR ADJOURNMENT ON THE GROUND THAT THE MISCELLANEOUS AP PLICATION NO.19/RJT/2011 FOR RESTORATION OF THE APPEAL FILED AGAINST THE QUANTUM ORDER WAS FIXED ON 22-07- 2011 AND THEREAFTER IT WAS NOT REFIXED. ON VERIFIC ATION IT APPEARS THAT THE ASSESSEE FILED MISCELLANEOUS APPLICATION NO.19/RJT/ 2011 FOR RESTORATION OF THE APPEAL AGAINST THE QUANTUM ORDER AND AT THE REQUEST OF THE ASSESSEE THE SAID ITA NO.955/RJT/2009 2 MISCELLANEOUS APPLICATION WAS ADJOURNED TO 02-09-20 11. THEREFORE IT IS NOT CORRECT TO SAY THAT THE MISCELLANEOUS APPLICATION W AS NOT REFIXED SO FAR. THE ASSESSEE BY MISLEADING THE TRIBUNAL IS MAKING AN AT TEMPT TO DRAG THE PROCEEDINGS ONE WAY OR THE OTHER. THEREFORE IT AP PEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MAY BE THE REASONS BY KEEPING THE PROVISIONS OF RULE 24 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES 1963 IN MIND THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PR OSECUTION. HOWEVER IT IS MADE VERY CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALLING THIS ORDER PROVIDED THE ASSESSEE ESTABLISHES THAT T HERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 27-07-2011. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29-07-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 29 TH JULY 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A) JAMNAGAR 4. THE CIT JAMNAGAR 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT