Shri Dineshchandra Bhailal Gandhi, Surat v. The CIT,Cent.-I,, Ahmedabad

MA 125/AHD/2010 | misc
Pronouncement Date: 22-10-2010 | Result: Dismissed

Appeal Details

RSA Number 12520524 RSA 2010
Bench Ahmedabad
Appeal Number MA 125/AHD/2010
Duration Of Justice 4 month(s) 22 day(s)
Appellant Shri Dineshchandra Bhailal Gandhi, Surat
Respondent The CIT,Cent.-I,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 22-10-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 22-10-2010
Assessment Year misc
Appeal Filed On 31-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI JM AND A. N. PAHUJA A M) M. A. NO.125 AND 129/AHD/2010 (IN IT(SS)A NO.91 AND 231/AHD/2005 B. P. 1990-91 TO 1999-2000) DINESH CHANDRA BHAILAL GANDHI 3 MAADHUBA PARK OPP. DHOBI NO KHANCHO ADAJAN ROAD SURAT VS THE C. I. T. CENTRAL CIRCLE-1 3 RD FLOOR AAYAKAR BHAVAN ASHRAM ROAD AHMEDABAD PA NO. ACAPG 7352 (APPLICANT) (RESPONDENT) APPLICANT BY SHRI M. K. PATEL AR RESPONDENT BY SHRI K. MADHUSUDAN DR O R D E R PER BHAVNESH SAINI JM: THE TRIBUNAL DECIDED TWO APPEALS OF THE ASSESSEE IN IT (SS)A NO.91/AHD/2005 AND IT (SS) A NO. 231/AHD/2005 VIDE ORDER DATED 05-02-2010. THE RECOR D FURTHER REVEALS THAT THE ASSESSEE REQUESTED FOR ADJOURNMENT WHICH W AS REJECTED AND THE APPEALS OF THE ASSESSEE WERE DECIDED ON MERIT. THE APPEAL OF THE ASSESSEE IN IT (SS) NO.91/AHD/2005 WAS DISMISSED BE ING TIME BARRED AND THE APPEAL OF THE ASSESSEE IN IT(S)A NO.231/AHD /2005 WAS DISMISSED ON MERIT IN ABSENCE OF MATERIAL AND EVIDE NCE ON RECORD IN FAVOUR OF THE ASSESSEE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE MAY BE GIVEN ONE OPPORTUNITY TO ARGUE THE APPEAL AN D STATED THAT ISSUE OF NON-SERVICE OF STATUTORY NOTICE U/S 143(2) OF TH E IT ACT WAS RAISED. THE LEARNED DR OPPOSED GRANT OF HEARING IN THE MATTER. MA NO.125 AND 129/AHD/2010 (IN IT(SS) A NO.91 AND 231/AHD/2005 DINESH CHANDRA BHAILAL GANDHI VS CIT CC-1 AHMEDAB AD 2 3. ON CONSIDERATION OF THE ABOVE FACTS WE DO NOT F IND ANY MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL. HE NCE THE REQUEST FOR FURTHER OPPORTUNITY OF HEARING IS REJECTED. THE LEA RNED COUNSEL FOR THE ASSESSEE HAS NOT EXPLAINED ANY REASON FOR GRANT OF FURTHER OPPORTUNITY TO HEAR THE APPEALS ON MERITS. THE REJECTION OF REQUES T FOR ADJOURNMENT WHILE HEARING MAIN APPEAL IS PART OF THE JUDICIAL ORDER AND CANNOT BE REVIEWED IN SUBSEQUENT PROCEEDINGS AND BOTH THE AP PEALS OF THE ASSESSEE WERE DISPOSED OF CONSIDERING THE FACTS OF THE CASE AND MATERIAL ON RECORD. NOTHING IS BROUGHT TO OUR NOTICE IF ANY MATERIAL ON RECORD HAS NOT BEEN CONSIDERED WHILE DISPOSING OF BOTH THE APP EALS OF THE ASSESSEE. ACCORDINGLY WE DO NOT FIND ANY MISTAKE APPARENT ON RECORD. BOTH THE MISC. APPLICATIONS ARE ACCORDINGLY DISMISSED. 4. IN THE RESULT THE MISC. APPLICATIONS OF THE ASS ESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22-10-2010 SD/- SD/- (A N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 22-10-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR ITAT AHMEDABAD