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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI T.R. SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD \ BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years : 2010-11 Giraben Manojkumar Shah, Income Tax Officer, A/23/269, GHB Flats, Near Vs Ward 7(2)(2), BRTS Bus Stand, Krishnanagar, Ahmedabad Naroda, Ahmedabad-382345 PAN: BEYPS 6203 Q अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Assessee by : Shri Kushal Fofaria, AR Revenue by : Shri Harishi Kesh Patki, Sr DR सुनवाई क" तारीख/Date of Hearing : 06/05/2024 घोषणा क" तारीख /Date of Pronouncement : 08/05/2024 आदेश/O R D E R आदेश आदेश आदेश PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER :
This is an appeal filed by the assessee as against the appellate order dated 24.12.2018 passed by the Commissioner of Income-Tax (Appeals)-7, Ahmedabad (hereinafter referred to as the “CIT(A)” in short), arising out of the reassessment order passed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as the “the Act” in short), related to the Assessment Year (AY) 2010-11.
Today, i.e. on 6th May, 2024, is the 31st hearing of the above appeal. In the previous hearing, i.e. on 04.04.2024, ld. Counsel Shri P.B. Parmar withdrew his vakaltnama stating that “he was unable to get necessary information and instructions from the assessee”, and, therefore, requested to issue fresh notice to the assessee. Following that, a fresh notice was issued to the assessee fixing the case for hearing on 06.05.2024. However, the said notice sent by RPAD was Giraben Manojkumar Shah Vs. ITO AY : 2010-11 2 returned with the endorsement “person left”. Neither any written submissions nor any paper books have been filed by the assessee in support of grounds of appeal raised by the assessee. In the absence of any further details, except grounds of appeal, we are not able to pass an order on merit of the case. Accordingly, the appeal filed by the assessee is dismissed.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 8th May, 2024 at Ahmedabad. (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTNAT MEMBER JUDICIAL MEMBER Ahmedabad, Dated 08/05/2024 *Bt