Tax Tech Pvt.Ltd., Gandhinagar vs Assessee

Income Tax Appellate Tribunal24 April 2015

CitationITA No.3052/Ahd/2011

Ratio decidendi

The rule this decision rests on

The assessee's appeal may be dismissed for non-prosecution where, after due notice of the hearing date, the assessee fails to appear and the case is called twice without response.

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Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNAL"A" BENCH, AHMEDABADBEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER ANDSHRI S.S. GODARA JUDICIAL MEMBERITA No.3052/Ahd/2011A.Y.2008-09Tax Tech India Pvt. Ltd., Vs Dy.CIT, Gandhinagar.Plot No.78, Sector 19,Gandhinagar.PAN: AABCT 8854B(Appellant) (Respondent)Revenue by : Shri P.L. Kureel, Sr.D.R.,Assessee(s) by : Noneसुनवाई क तार ख/ Date of Hea ring : 21/04/201 5घोषणा क तार ख /Date of P ronouncement: 24/04/2015आदेश /O R D E RPER SHRI S.S. GODARA, JUDICIAL MEMBERThis assessee's appeal for A.Y.2008-09, arises from orderof CIT(A), Gandhinagar dated 03.10.2011 in case appealno.CIT(A)-GNR/122/2010-11, disallowed deduction u/s.10B ofthe Act, in proceedings u/s.143(3) of the Income Tax Act inshort 'the Act'.

2. Registry has issued an RPAD notice on 05/03/2015 to the assessee fixing date of hearing for today i.e. 21/04/2015. 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.3052/Ahd/2011 Tax Tech India P. Ltd.

For A.Y. 2008-09 -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 24 April, 2015 at Ahmedabad.

Sd/- Sd/-

(PRAMOD KUMAR) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 24/04/2015 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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