Income Tax Appellate Tribunal - Ahmedabad
Dhirajlal Kantilal Virvadiya, ... vs Assessee on 15 September, 2011
आयकर अपीलीय अिधकरण,
अिधकरण, अहमदाबाद Ûयायपीठ 'ए
ए' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" A " BENCH, AHMEDABAD
सव[ौी ौी जी.डȣ.अमवाल, माननीय उपाÚय¢ एवं ौी मुकुल कुमार ौावत, Ûयाियक सदःय के सम¢ ।
BEFORE SHRI G.D.AGARWAL, VICE-PRESIDENT (AZ) AND
SHRI MUKUL Kr.SHRAWAT, JUDICIAL MEMBER
आयकर अपील सं./I.T.A. No.2248/Ahd/2009
( िनधा[रण वष[ / Assessment Year : 2006-07)
Virvadiya Dhirajlal बनाम/ The ITO
Kantilal Vs. Ward-1
Prop.Aasopalav, Gandhinagar
Shop No.B-9/1, Dist.
Shopping Centre
Sector-21
Gandhinagar
ःथायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : ACOPV 9679A
(अपीलाथȸ /Appellant) .. (ू×यथȸ / Respondent)
अपीलाथȸ ओर से / Appellant by : None
ू×यथȸ कȧ ओर से/Respondent by : Shri R.K. Vohra Sr. D.R.
सुनवाई कȧ तारȣख / Date of Hearing : 15/09/2011
घोषणा कȧ तारȣख /Date of Pronouncement : 15/09/2011
आदे श / O R D E R
PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER :
This is an appeal at the behest of the Assessee which has emanated from the order of Learned CIT(Appeals)-Gandhinagar dated 06/04/2009 as per following grounds:
1. The assessing officer has issued notice under section 148 of the Act on the basis of mis-reading of section 54 of the Act. There was ITA No.2248/Ahd/2009 Virvadiya Dhirajlal Kantilal vs. ITO Asst.Year - 2006-07 -2- no valid reason to form an opinion that income has escaped assessment.
That in absence of valid assumption of jurisdiction, proposed re- opening is bad in law and notice under section 148 of the Act is required to be quashed.
2. The learned Commissioner of Income tax (Appeal) has passed the order without providing opportunity of being heard to the assessee.
The CIT(A) has passed the order on the basis of written submissions made before him without affording adequate opportunity of making oral representation before him.
3. The Learned Commissioner of Income tax (Appeal) has ignored the most probable explanation for amount spent on new residential house of assessee.
We hereby apply that all above grounds of appeal are independent and without prejudice to one other. We further craves to add and amend any ground of appeal during the course of hearing.
2. Notice has been issued on 07/05/2011 fixing the date of hearing on 28/06/2011 which was served upon the assessee by Registered Post AD (as per evidence on record) and on the basis of application of the assessee's Learned Authorised Representative the hearing was adjourned to 15/09/2011. However, on the date of hearing (i.e. 15/09/2011 today), no one has appeared from the side of appellant-assessee. Under the circumstances, we have no option but to dismiss this appeal since the assessee is not interested in pursuing with his appeal. Therefore, in view of Hon'ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and of Hon'ble Delhi Tribunal decision in the case of CIT vs. ITA No.2248/Ahd/2009 Virvadiya Dhirajlal Kantilal vs. ITO Asst.Year - 2006-07 -3- Multiplan India (Pvt.) Ltd. 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.
3. In the result, the appeal of the Assessee is dismissed.
Order pronounced in the Court on 15/ 09 /2011.
Sd/- Sd/-
( G.D. AGARWAL ) ( MUKUL Kr. SHRAWAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER Ahmedabad; Dated 15 / 09 /2011 टȣ.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदे श कȧ ूितिलǒप अमेǒषत/Copy षत of the Order forwarded to :
1. अपीलाथȸ / The Appellant
2. ू×यथȸ / The Respondent.
3. संबंिधत आयकर आयुƠ / Concerned CIT
4. आयकर आयुƠ(अपील) / The CIT(A)-Gandhinagar
5. ǒवभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड[ फाईल / Guard file.
आदे शानुसार/ BY ORDER, स×याǒपत ूित //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) उप/ आयकर अपीलीय अिधकरण, अिधकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation....................... 15/09/2011
2. Date on which the typed draft is placed before the Dictating Member 15/09/2011.................. Other Member.....................
3. Date on which the approved draft comes to the Sr.P.S./P.S.................
4. Date on which the fair order is placed before the Dictating Member for pronouncement......
5. Date on which the fair order comes back to the Sr.P.S./P.S......16.09.2011
6. Date on which the file goes to the Bench Clerk.................................
7. Date on which the file goes to the Head Clerk..................................
8. The date on which the file goes to the Assistant Registrar for signature on the order..........................
9. Date of Despatch of the Order..................