Bhartiben S.Shah, Baroda v. The ACIT.,Circle-5,, Baroda

ITSSA 2/AHD/2009 | misc
Pronouncement Date: 26-09-2011 | Result: Dismissed

Appeal Details

RSA Number 220516 RSA 2009
Assessee PAN AFOPS8896R
Bench Ahmedabad
Appeal Number ITSSA 2/AHD/2009
Duration Of Justice 2 year(s) 8 month(s) 20 day(s)
Appellant Bhartiben S.Shah, Baroda
Respondent The ACIT.,Circle-5,, Baroda
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 26-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 26-09-2011
Date Of Final Hearing 24-04-2012
Next Hearing Date 24-04-2012
Assessment Year misc
Appeal Filed On 06-01-2009
Judgment Text
IT(SS)A.NO.2/AHD/2009 BLOCK PERIOD 1.4.95 TO 20-9-2001 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AH MEDABAD. (BEFORE SHRI MUKUL KR.SHRAWAT & SHRI A.MOHAN ALANK AMONY) I.T.(SS). NO.2/AHD/2009 (BLOCK PERIOD 1-4-1995 TO 20-9-2001) BHARTIBEN S.SHAH SUBHAM SHYAM GOKUL SOCIETY OPP. HARNI AIRPORT BARODA. (APPELLANT) VS. ASSISTANT COMMISSIONER OF INCOME TAXC CIRCLE-5 AAYAKAR BHAVAN RACE COURSE CIRCLE BARODA. (RESPONDENT) PAN: AFOPS 8896 R APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. PATEL. DATE OF HEARING : 26-09-2011 DATE OF PRONOUNCEMENT : 26-09-2011 ( (( ( )/ )/)/ )/ ORDER PER: SHRI A. MOHAN ALANKAMONY A.M. THIS APPEAL IS FILED BY THE ASSESSEE DIRECTED AGAI NST THE ORDER OF LD. CIT (A) IN CAB/(A)-V/130/2007-08 DATED 12-11-2008 P ASSED U/S. 158BFA(2) OF THE ACT FOR THE BLOCK PERIOD 1-4-1995 TO 20-9-2001. 2. THE ASSESSEE HAS RAISED TWO GROUNDS IN HER APPEA L WHEREIN THE CRUX OF THE ISSUE WAS THAT THE LD. CIT (A) ERRED IN FACT AN D IN LAW BY CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN LEVYING PENALTY OF RS.7 45 000/-U/S. 158BFA(2) OF THE ACT. IT(SS)A.NO.2/AHD/2009 BLOCK PERIOD 1.4.95 TO 20-9-2001 3. A SEARCH WAS CONDUCTED AT THE RESIDENCE AS WELL AS BUSINESS PREMISES OF THE APPELLANT ON 20-9-2001 U/S. 132 OF THE ACT PURSUANT TO WHICH THE BLOCK ASSESSMENT WAS COMPLETED ON 30-10-2003 ASSES SING AN INCOME OF RS. 12 40 420/- AS INCOME FROM UNDISCLOSED SOURCE. PENA LTY PROCEEDINGS U/S. 158BFA (2) OF THE ACT WAS SIMULTANEOUSLY INITIATED ON 30-10-2003.THE APPELLANT WAS NOT SUCCESSFUL IN THE APPEAL BEFORE B OTH THE APPELLATE AUTHORITIES. THE LEVY OF PENALTY WAS ALSO CONFIRME D BY THE LD. CIT (A) HENCE THIS APPEAL. 4. THE CASE WAS INITIALLY POSTED BEFORE THE TRIBUNA L ON 14-9-2009. HOWEVER NO ONE APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS ADJOURNED SINE-DIE. NOTICE WAS ISSUED TO THE ASSESS EE SUBSEQUENTLY WHICH IS ACKNOWLEDGED BY THE ASSESSEE AND THE CASE WAS POSTE D FOR HEARING ON 26-9- 2011. YET NOBODY APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF THE HEARING. 5. FROM THE CONDUCT OF THE ASSESSEE IT APPEARS THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN THESE CIRC UMSTANCES WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE TAKING CUE FROM THE ORDER OF THE ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD 38 ITD 320 (DELHI) AND THE HONBLE SUPREME COURTS DECISION IN THE CASE CIT VS. B.N. BHATTACHARGEE AND OTHERS 118 ITR 461. IT(SS)A.NO.2/AHD/2009 BLOCK PERIOD 1.4.95 TO 20-9-2001 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED IN LIMINE. ORDER PRONOUNCED IN OPEN COURT ON 26 -09 - 2011. SD/- SD/- (MUKUL KR.SHRAWAT) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER A CCOUNTANT MEMBER AHMEDABAD. DATED: 26 - 09 - 2011. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-V BARODA. 4. THE CIT CONCERNED. 5. THE DR. ITAT AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT AHMEDABAD. 1.DATE OF DICTATION 26 - 08 -2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 26 /09 / 2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 26 - 09 -2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 26 - 09 -2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 26 - 09 -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 26- 09 -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER.. IT(SS)A.NO.2/AHD/2009 BLOCK PERIOD 1.4.95 TO 20-9-2001