Shyam Enterprises, Ahmedabad v. The Dy.CIT.,Circle-9,, Ahmedabad

ITSSA 25/AHD/2008 | misc
Pronouncement Date: 21-12-2010 | Result: Dismissed

Appeal Details

RSA Number 2520516 RSA 2008
Bench Ahmedabad
Appeal Number ITSSA 25/AHD/2008
Duration Of Justice 2 year(s) 10 month(s) 26 day(s)
Appellant Shyam Enterprises, Ahmedabad
Respondent The Dy.CIT.,Circle-9,, Ahmedabad
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 21-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 21-12-2010
Date Of Final Hearing 21-12-2010
Next Hearing Date 21-12-2010
Assessment Year misc
Appeal Filed On 25-01-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI JM AND A. N. PAHUJA AM) IT (SS) A NO.25/AHD/2008 BLOCK PERIOD: 01-04-1985 TO 31-03-1995 SHYAM ENTERPRISES 1-2 SIJAN SOCIETY OPP. E. S. I. C. STAFF COLONY MANEK BAUG AHMEDABAD VS THE DCIT CIRCLE-9 AHMEDABAD PA NO. S 326 S (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI ANIL KUMAR DR O R D E R PER BHAVNESH SAINI JM: THIS FIRST APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF DCIT CIRCLE-9 AH MEDABAD DATED 26-12-2007 U/S 158BC READ WITH SECTION 143(3) AND 2 54 OF THE IT ACT FOR THE ABOVE BLOCK PERIOD. 2. IN THIS CASE BLOCK ASSESSMENT WAS FINALIZED U/S 158 BC READ WITH SECTION 143(3) ON 30-09-1996 ON TOTAL INCOME O F RS.68 81 756/-. HOWEVER ITAT AHMEDABAD BENCH VIDE ORDER DATED 02 -01-2006 SET ASIDE THE ASSESSMENT ORDER AND RESTORED THE MATTER TO THE FILE OF THE AO WITH DIRECTION TO MAKE THE ASSESSMENT AFRESH AFT ER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AO ACCORDINGLY RE- FIXED THE MATTER FOR HEARING. STATUTORY NOTICES WER E ISSUED TO THE ASSESSEE ASKING EXPLANATION OF THE ASSESSEE ON THE INCRIMINATING MATERIALS. HOWEVER THE ASSESSEE DID NOT FILE ANY STATEMENT/EXPLANATION. DETAILED SHOW CAUSE NOTICE W AS FURTHER IT(SS) A NO.25/AHD/2008 SHYAM ENTERPRISES VS DCIT CIRCLE-9 AHMEDABAD 2 ISSUED BUT THE ASSESSEE DID NOT FILE ANY REPLY AND ALSO DID NOT ATTEND THE PROCEEDINGS PERSONALLY. LATER ON WRITTEN REPLY DATED 01-12-2007 RECEIVED BY THE AO ON 10-12-2007 WAS FILED. THE AO CONSIDERING THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE AND NO S PECIFIC EXPLANATION FROM THE SIDE OF THE ASSESSEE RE-CONSI DERED THE ISSUE AGAIN AND REFRAMED THE PRESENT ASSESSMENT AND DETER MINED THE INCOME AT THE SAME AMOUNT. 3. NOTICE WAS ISSUED TO THE ASSESSEE THROUGH REGIST ERED POST AT THE CORRECT ADDRESS GIVEN IN THE APPEAL PAPERS BY T HE ASSESSEE. THE POSTAL AUTHORITIES RETURNED THE REGISTERED COVER/EN VELOPE CONTAINING THE NOTICE WITH THE REMARKS NC (NOT CLAIMED). IT WOULD THEREFORE SHOW THAT THE ASSESSEE DID NOT ACCEPT THE NOTICE AT THE CORRECT ADDRESS AND HAS NO INTEREST IN PROSECUTING THE APPE AL. THE APPEAL OF THE ASSESSEE IS THEREFORE LIABLE TO BE DISMISSED BY FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DEL). ACCORDINGLY THE APP EAL OF THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER THE ASSESSEE IS AT LIBERTY TO MOVE FOR RECALLING OF THE ORDER BY SHOWING REASONABLE CAUSE FOR FAILURE TO APPEAR ON THE DATE OF HEARING. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DI SMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 -12-2010. SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 21-12-2010 LAKSHMIKANT/- IT(SS) A NO.25/AHD/2008 SHYAM ENTERPRISES VS DCIT CIRCLE-9 AHMEDABAD 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DEPARTMENTAL REPRESENTATIVE ITAT AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR ITAT AHMEDABAD