Pushparani Bhimraj Gupta, Baroda vs Assessee

Income Tax Appellate Tribunal30 April 2015

CitationITA No.1955/Ahd/2011

Ratio decidendi

The rule this decision rests on

The tribunal dismissed the appeal for non-prosecution after the assessee failed to appear on the fixed hearing date following a notice served by RPAD, and it relied on the Madhya Pradesh High Court decision in Estate of Late Tukojirao Holka and a Delhi Tribunal decision in Multiplan India, both cited in the order, for that course.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNAL"A" BENCH, AHMEDABADBEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER ANDSHRI S.S. GODARA JUDICIAL MEMBERITA No.1955/Ahd/2011A.Y.2004 -05Smt. Pushparani B. Gupta, Vs ACIT, Baroda.C/o. M/s. PraveenEngineers,882/1, GIDC, Makarpura,Baroda.PAN: ABYPG 0896K(Appellant) (Respondent)Revenue by : Shri P.L. Kureel, Sr.D.R.,Assessee(s) by : Noneसुनवाई क तार ख/ Date of Hea ring : 24/04/201 5घोषणा क तार ख /Date of P ronouncement: 30/04/2015आदेश /O R D E RPER SHRI S.S. GODARA, JUDICIAL MEMBERThis assessee's appeal for A.Y.2004-05, arises from orderof CIT(A)-III, Baroda dated 16.11.2010 in case no.433/2006-07,disallowed of Rs.5,04,160/- u/s.40A(2)(b) of the Act, inproceedings u/s.143(3) of the Income Tax Act in short 'the Act'.

2. Registry has issued an RPAD notice on 24/03/2015 to the assessee fixing date of hearing for today i.e. 24/04/2015. The assessee has not come present. Case called twice. Thus, we dismiss this appeal for non prosecution in view of hon'ble Madhya Pradesh High Court decision in the case of Estate of ITA No.1955/Ahd/2011 Smt. Pushparani B. Gupta For A.Y. 2004-05 -2-

Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and that of 'tribunal' decision in CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi). Ordered accordingly.

3. The assessee's appeal is dismissed.

Order pronounced in the Court on this day, the 30th April, 2015 at Ahmedabad.

Sd/- Sd/-

(PRAMOD KUMAR) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30/04/2015 Prabhat Kr. Kesarwani, Sr. P.S. आदेश क त ल प अ े षत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant

2. यथ / The Respondent.

3. संबं धत आयकर आयु त / Concerned CIT

4. आयकर आयु त(अपील) / The CIT(A)-III, Ahmedabad

5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड फाईल / Guard file.

आदेशानुस ार / BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad

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