Shri Babubhai Dhanjibhai Patel, Ahmedabad v. The ACIT., Circle-3,, Ahmedabad

ITSSA 39/AHD/2005 | misc
Pronouncement Date: 07-11-2014 | Result: Dismissed

Appeal Details

RSA Number 3920516 RSA 2005
Bench Ahmedabad
Appeal Number ITSSA 39/AHD/2005
Duration Of Justice 9 year(s) 8 month(s) 11 day(s)
Appellant Shri Babubhai Dhanjibhai Patel, Ahmedabad
Respondent The ACIT., Circle-3,, Ahmedabad
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 07-11-2014
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 07-11-2014
Date Of Final Hearing 19-09-2017
Next Hearing Date 19-09-2017
Assessment Year misc
Appeal Filed On 25-02-2005
Judgment Text
B IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH . .. . . .. . !' !' !' !' #$ %&'( #$ %&'( #$ %&'( #$ %&'( )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA VICE-PRESIDENT AND ANIL CHATURVEDI ACCOUNTANT MEMBER) IT(SS)A NO.39/AHD/2005 [BLOCK PERIOD FROM 1.4.1986 TO 21.1.1997] SHRI BABUBHAI DHANJIBHAI PATEL SIMLA GHAR GHANTI NR.GOPINATH ESTATE NR. VIRATNAGAR CHAR RASTA N.H. NO.8 AHMEDABAD. /VS. ACIT CIR.3 AHMEDABAD. ( (( ( -. -. -. -. / APPELLANT) ( (( ( /0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 ) / ASSESSEE BY : NONE + 2 3 ) / REVENUE BY : SHRI O.P. VAISHNAV CIT-DR 5 2 &(* / DATE OF HEARING : 28 TH OCTOBER 2014 678 2 &(* / DATE OF PRONOUNCEMENT : 7/11/2014 )9 / O R D E R PER G.C. GUPTA VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE BLOCK PERIOD 1.4.1986 TO 21.1.1997 IS DIRECTED AGAINST THE ORDER OF THE CIT(A). 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE- APPELLANT. THIS APPEAL IS BARRED BY LIMITATION BY 74 DAYS. THIS APPEAL WAS FILED IN THE YEAR 2005. THE ASSESSEE HAS SOUGHT AD JOURNMENT ON NUMBER OF OCCASIONS ON THE DATES OF HEARING OF THIS APPEAL. THE ASSESSEE WAS GIVEN IT(SS)A NO.39/AHD/2005 -2- LAST CHANCE ON SOME DATES OF HEARING. IN THE BAC KGROUND OF THESE FACTS THE ASSESSEE SHOULD HAVE TAKEN EXTRA CARE TO APPEAR ON THE DATE OF HEARING BEFORE THE TRIBUNAL. HOWEVER THE ASSESSEE HAS FIL ED A LETTER SEEKING ADJOURNMENT OF THE PRESENT APPEAL BEFORE THE TRIBUN AL WITHOUT MENTIONING ANY SUFFICIENT REASON FOR SEEKING ADJOURNMENT. IN THESE FACTS THE TRIBUNAL HAS REJECTED THE REQUEST OF THE ASSESSEE FOR ADJOUR NMENT OF THE CASE. IN THE CIRCUMSTANCES IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEAL. THEREFORE FOLLOWING THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 WE DISMI SS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CON CERNED 5) : DR ITAT. BY ORDER DR/AR ITAT AHMEDABAD