Shri Amishkumar V.Manek, Surat v. The ACIT, Circle-3,, Surat

ITSSA 135/AHD/2009 | misc
Pronouncement Date: 21-07-2011 | Result: Dismissed

Appeal Details

RSA Number 13520516 RSA 2009
Assessee PAN ABVPM9762F
Bench Ahmedabad
Appeal Number ITSSA 135/AHD/2009
Duration Of Justice 1 year(s) 8 month(s) 28 day(s)
Appellant Shri Amishkumar V.Manek, Surat
Respondent The ACIT, Circle-3,, Surat
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 21-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 21-07-2011
Date Of Final Hearing 21-07-2011
Next Hearing Date 21-07-2011
Assessment Year misc
Appeal Filed On 23-10-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL : C B ENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA J.M . & HONBLE SHRI A.N.PAHUJA A.M.) I.T.(SS)A. NO. 135/AHD./2009 BLOCK PERIOD : 1990-1991 TO 1999-2000 & UPTO 29.10. 1999 AMISHKUMAR VASANTBHAI MANEK SURAT -VS- A.C.I.T. CIRCLE-3 SURAT (PAN : ABVPM 9762F) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SANJAY DHARIWAL S R.D.R. O R D E R PER SHRI T.K.SHARMA J.M . THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 12.06.2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II SURAT FOR THE BLOCK PERIOD 1990- 1991 TO 1999-2000 & UPTO 29.10.1999. 2. THE HEARING OF THE APPEAL WAS FIXED ON 21.07.20 11 AND THE NOTICE OF HEARING SENT THROUGH REGISTERED POST WITH A/D FIXING THE DATE OF HEARING ON 21.07.2011 IS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT. IT I S THE DUTY OF THE ASSESSEE TO GIVE THE NEW ADDRESS. SINCE THIS WAS NOT DONE WE HAVE NO OPTION TO PRESUME THAT THE ASSESSEE IS INTERESTED IN PROSECUTING THE APPEAL. WHILE TAKING THIS VIEW WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN T HE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I.T.R. 480] AND I.T.A.T. D ELHI BENCH IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS WE DISMISS THE ASSESSEES APPEAL FOR WANT OF PROSECUTI ON. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 2 1.07.2011. SD/- SD/- (A.N.PAHUJA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21/07/2011 IT(SS)A NO.135/AHD/09 2 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED 4) CIT CONCERNED 5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT AHMEDABAD TALUKDAR/SR.P.S.