IN THE INCOME TAX APPELLATE TRIBUNAL
" B " BENCH, AHMEDABAD
BEFORE SHRI MUKUL Kr.SHRAWAT, JUDICIAL MEMBER AND
SHRI T.R. MEENA, ACCOUNTANT MEMBER
./I.T.A. Nos.1367/Ahd/2010 &
1368/Ahd/2010
( [ [ / AYs : 2008-09 and 2009-10 r e s p e c t i ve l y )
Office of the Special Land / Income Tax Officer
Acquisition Officer Vs. TDS-2
Government of Gujarat Income Tax Department
Revenue Department Aayakar Bhavan
Unit-1 Block, 6 t h Floor Race Course Circle
Kuber Bhavan, Kothi Vadodara-390 007
Vadodara 390 001
PAN/GIR No. : ACAPB 7684 F
( /Appellant) .. (/Respondent)
Appellant by : -None-
Respondent by : Shir Samir Tekriwal, Sr. D.R.
Date of Hearing
: 13/6/12
Date of Pronouncement : 13/6/12
/O R D E R
PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER :
These two appeals at the behest of the Assessee which have
emanated from the consolidated order of Learned CIT(Appeals)-VI,
Baroda dated 25/02/2010 and the ground raised read as under:-
1. On the facts and in the circumstances of the case and in
law, the Ld. Assessing Officer, TDS Ward 2, Baroda and
ITA Nos.1367 & 1368/Ahd/2010
O/o The Special Land Acquisition Officer vs. ITO
Asst.Years - 2008-09 & 2009-10
-2-
the Ld.Commissioner of Income Tax (Appeals)-VI, Baroda
erred in holding that payment of compensation for
compulsory acquisition of immovable property being
Agricultural land is subject to Tax Deduction at Source
u/s.194LA of the Income Tax Act, 1961 and thereby erred in
treating the appellant as an assessee in default u/s.201(1)
and thereby levying interest u/s.201 (1A) of the Act.
2. Notice has been issued on 24/05/2012 fixing the date of hearing
on 13/06/2012 which was sent through Registered Post to the assessee (as
per evidence A.D.on record). However, on the date of hearing no one
has appeared from the side of appellant-assessee or not submitted any
adjournment application. Under the circumstances, we have no option
but to dismiss both these appeals since the assessee is not interested in
pursuing with its appeals. 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. Multiplan India (Pvt.) Ltd. 38
ITD 320 (Delhi), we dismiss the appeals of the Assessee in limine.
3. In the result, both the appeals of the Assessee is dismissed.
Order pronounced in the Open Court on 13/06/2012
Sd/- Sd/-
(..) ( ^)
( T.R. MEENA ) ( MUKUL Kr. SHRAWAT )
ACCOUNTANT MEMBER JUDICIAL MEMBER
.., .../T.C. NAIR, Sr. PS
ITA Nos.1367 & 1368/Ahd/2010
O/o The Special Land Acquisition Officer vs. ITO
Asst.Years - 2008-09 & 2009-10
-3-
/
Copy of the Order forwarded to :
1. / The Appellant
2. / The Respondent.
3. / Concerned CIT
4. () / The CIT(A)-VI, Baroda
5. , , / DR, ITAT, Ahmedabad
6. [ / Guard file.
/ BY ORDER,
//True Copy//
/ (Dy./Asstt.Registrar)
/
, / ITAT, Ahmedabad
,
1. Date of dictation / (copied matter on 13.6.12)
2. Date on which the typed draft is placed before the Dictating Member
13.6.12.................. 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.........14.6.12
6. Date on which the file goes to the Bench Clerk..................... 14.6.12
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..................
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