Shr Maheshkumar Dashrathlal Patel, Ahmedabad V. The Income Tax Officer, Ward-9(2), Ahmedabad

CO 176/AHD/2013

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2437 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 26-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER CO NO. 176/AHD/2013 (IN ITA NO.1357/AHD/2013) / ASSESSMENT YEAR : 2008-09 MAHESHKUMAR DASHRATHLAL PATEL, 12, GANESH BUNGALOWS, OPP. GIRLS HIGH SCHOOL, BAVLA, AHMEDABAD PAN : AAXPP 3141 M VS ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR (CROSS-OBJECTOR) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAJESH MEENA, SR DR / DATE OF HEARING : 01/11/2016 / DATE OF PRONOUNCEMENT: 02/11/2016 / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THE PRESENT CROSS OBJECTION IS PRESENTED AT THE INS TANCE OF ASSESSEE IN APPEAL OF THE REVENUE, I.E. ITA NO.1357/AHD/2013 IN ASSESSMENT YEAR 2008-09. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 24.08.2016 F IXING THE DATE OF HEARING ON 26.09.2016. ON 26.09.2016, THE CASE WAS ADJOURNED TO 01.11.2016. HOWEVER, WHEN THE CASE WAS CALLED FOR HEARING ON 01 .11.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT IN TERESTED IN PURSUING WITH HIS CROSS-OBJECTION. THEREFORE, IN VIEW OF THE DEC ISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'B LE DELHI TRIBUNAL IN THE CO NO. 176/AHD/2013 MAHESHKUMAR D. PATEL VS. ITO. AY : 2008-09 2 CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 IT D 320 (DELHI), WE DISMISS THE CROSS-OBJECTION OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS CROSS-OBJECTION AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE CROSS-OBJECTION TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, THE CROSS-OBJECTION OF THE ASSESS EE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 2 ND NOVEMBER, 2016 AT AHMEDABAD. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (R.P. TOLANI) JUDICIAL MEMBER AHMEDABAD; DATED 02/11/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD