Shri Sudhir K.Gandhi, Surat v. The ACIT.,Circle-6,, Surat

ITA 614/AHD/2007 | 2003-2004
Pronouncement Date: 25-01-2010 | Result: Dismissed

Appeal Details

RSA Number 61420514 RSA 2007
Assessee PAN ABGPG4775P
Bench Ahmedabad
Appeal Number ITA 614/AHD/2007
Duration Of Justice 2 year(s) 11 month(s) 15 day(s)
Appellant Shri Sudhir K.Gandhi, Surat
Respondent The ACIT.,Circle-6,, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 25-01-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 25-01-2010
Date Of Final Hearing 25-01-2010
Next Hearing Date 25-01-2010
Assessment Year 2003-2004
Appeal Filed On 09-02-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI N.S.SAINI ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH JUDICIAL MEMBER ITA NO.614/AHD/2007 ASSESSMENT YEAR :2001-02 DATE OF HEARING :25.01.10 DRAFTED: 25.01.10 SUDHIR K GANDHI PROP. NIDHI EXPORTS 6/503 NLAY CHAMBERS DALIA SHERI MADHIDHARPURA SURAT-395 003 PAN NO.ABGPG4775P V/S . THE ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-06 SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SMT. NEETA SHAH SR.DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-IV SURAT IN APPEAL NO.CAS-IV/ 58/06-07 DATED 27-11-2006. THE ASSESSMENT WAS FRAMED BY THE ASSTT. COMMISSIONE R OF INCOME-TAX CIRCLE-6 SURAT FOR THE ASSESSMENT YEAR 2001-02 VIDE HIS ORDE R DATED 29-12-2003 U/S.143(3) OF THE INCOME-TAX ACT 1961 (HEREINAFTER REFERRED T O AS THE ACT). THE PENALTY UNDER DISPUTE WAS LEVIED BY THE ACIT CIRCLE-6 SURAT VIDE HIS ORDER DATED 29-03-2006. 2. AT THE OUTSET IT IS NOTICED THAT THE ASSESSEE H AS BEEN SERVED A NOTICE OF HEARING FIXING THE HEARING FOR 12-04-2007 BUT THE M ATTER WAS ADJOURNED. AGAIN THE MATTER WAS FIXED FOR HEARING FIXING THE HEARING FOR 25-01-2010 BUT THE ASSESSEE SENT A ADJOURNMENT PETITION SEEKING THAT HIS CHARTERED A CCOUNTANT (CA) SHRI P.C. SHAH IS PRE-OCCUPIED IN SOME SOCIAL WORKED IN MUMBAI. WE A RE NOT CONVINCED AS THE ASSESSEE HAS NOT ENGAGED ANY ONE TO ARGUE THE CASE AS THE AUTHORIZATION OF ANY REPRESENTATIVE IS NOT AVAILABLE ON FILE. ACCORDING LY WE ARE OF THE VIEW THAT THE ASSESSEE SEEMS NOT INTERESTED IN ATTENDING THE HEAR ING FOR PROSECUTION OF APPEAL. ITA NO.614/AHD/2007 A.Y. 2001-02 SUDHIR K GANDHI V. ACIT CIR-6 SURAT PAGE 2 THE MATTER WAS ADJOURNED SPECIFICALLY FOR 25-01-201 0 AND ON THAT DAY NONE ATTENDED THE HEARING. ACCORDINGLY THIS APPEAL OF THE ASSES SEE IS DISMISSED FOR NON PROSECUTION AT THE END OF THE ASSESSEE. 3. IN VIEW OF THIS FACTS IT IS CLEAR THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL AND IS ACCORDINGLY FOLLOW ING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD. (38 ITD 320) WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR W ANT OF PROSECUTION. 4. IN THE RESULT ASSESSEES APPEAL IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 25/01/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD DATED :25/01/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-IV SURAT 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD