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Income Tax Appellate Tribunal - Ahmedabad

Dilip V. Mavlankar, Ahmedabad vs Assessee on 8 February, 2007

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      IN THE INCOME TAX APPELLATE TRIBUNAL : 'A' BENCH : AHMEDABAD

         (Before Hon'ble Shri T.K. Sharma, J.M. & Hon'ble Shri N.S. Saini, A.M.)

                                  I.T.A. No. 2251/AHD./2007
                                  Assessment Year : 2003-2004

Shri Dilip V. Mavlankar, Ahmedabad         -vs.-      Deputy Commissioner of Income Tax,
(PAN : ABEPM 2691 J)                                  Circle-13, Ahmedabad
          (Appellant)                                               (Respondent)

                      Appellant by          :       No ne
                      Respondent by         :      Shri Govind Singhal, Sr. D.R.



                                            ORDER

Per Shri T.K. Sharma, Judicial Member :- This appeal by the assessee is against the order

dated 08.02.2007 of learned Commissioner of Income Tax (Appeals)-XX, Ahmedabad for the assessment year 2003-04 on the following grounds :-

"Being aggrieved and dissatisfied to the appellate order of C.I.T.(Appeals)-XX u.s. 250 of the I.T. Act, 1961 appellant hearing prefers an appeal u/s. 253 of the I.T. Act, 1961 on following amongst other grounds :-

(1) Ld. C.I.T.(A) has erred in facts and in law in not granting deduction u/s. 80R, 80RR, 80RRA an u/s. 80-O of the I.T. Act, 1961 and has followed appellate order of C.I.T.(A)-XX (order of predecessor) mechanically without noting change in facts, contradictions and not following binding circulars and thereby rendered appellate judgment not in accordance with law.

(2) Ld. C.I.T.(A) has ought to have considered change in facts, contradictions and binding nature of circular without ignoring same".

2. In this case, notice fixing the date of hearing for today, i.e. 13.01.2010, was issued, which was duly served on the assessee. The acknowledgment card is placed on record. Despite the service of notice, on the date of hearing neither anybody appeared from the side of the assessee nor an application of adjournment received.

3. Considering the facts and keeping in mind the provisions of Rule 19(2) of the Appellate Tribunal Rules, as were considered in 38 I.T.D. 320 (Delhi) in the case of CIT -vs.- Multiplan India Ltd., we treat this appeal as unadmitted.

4. In the result, the appeal stands dismissed in limine.

The Order pronounced in the Court on 13.01.2010 Sd/- Sd/-

                 (N.S. Saini)                                   (T.K. Sharma)
               Accountant Member                               Judicial Member
               DATED : 13 / 01 / 2010

       Copy of the order is forwarded to :
       1) The assessee
       (2) The Respondent

3) CIT(A) concerned, (4) CIT concerned,(5) D.R., ITAT, Ahmedabad.

True Copy By Order Deputy Registrar, ITAT, Ahmedabad Laha/Sr.P.S.