Shri Gautamkumar Shantilal Shah, Ahmedabad V. The Dy.CIT, Circle-7, Ahmedabad

ITA 1015/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5747 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 04-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 08-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO. 1014/AHD/2014 / ASSESSMENT YEAR : 2007-08 NARENDRAKUMAR SHANTILAL SHAH, C/O. C.N. SOMANI & ASSOCIATES, 91, HIRABHAI MARKET, AHMEDABAD-22 PAN : AFLPS 8031 B VS DCIT, CIRCLE-7, AHMEDABAD ./ ITA NO. 1015/AHD/2014 / ASSESSMENT YEAR : 2007-08 GAUTAMKUMAR SHANTILAL SHAH, C/O. C.N. SOMANI & ASSOCIATES, 91, HIRABHAI MARKET, AHMEDABAD-22 PAN : ADAPS 6999 R VS DCIT, CIRCLE-7, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI V.K. SINGH, SR. DR / DATE OF HEARING : 04/07/2017 / DATE OF PRONOUNCEMENT: 04/07/2017 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER:- THESE TWO APPEALS BY DIFFERENT ASSESSEES ARE DIRECT ED AGAINST SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS)-XIV, AHMEDABAD OF EVEN DATED 02.01.2014 FOR ASSESSMENT Y EAR 2007-08. 2. IN THESE CASES, NOTICE OF HEARING WAS SENT BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE(S) ON 22.03.201 7 FIXING THE DATE OF HEARING ON 09.05.2017. ON 09.05.2017, THE CASES WE RE ADJOURNED TO 04.07.2017 AT THE REQUEST OF THE ASSESSEES COUNSEL VIDE APPLICATION DATED 02.05.2017. HOWEVER, ON 04.07.2017, WHEN THE CASES WERE CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESS EES ARE NOT INTERESTED IN ITA NO. 1014 & 1015/AHD/2014 - NARENDRAKUMAR & GAUTAM KUMAR SHANTILAL SHAH VS. DCIT AY : 2007-08 2 PURSUING WITH THEIR APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEALS OF THE ASSESSEE(S) IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF THEIR APPEALS AND HEARI NG ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S ORDER AND RESTORE THE APPEALS TO ITS ORIGINAL NUMBER FOR HEARING ON MERIT S. 4. IN THE RESULT, BOTH THE APPEAL FILED BY THE ASSE SSEE(S) ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 04 TH JULY, 2017 AT AHMEDABAD. SD/- SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) MAHAVIR PRASAD (JUDICIAL MEMBER) AHMEDABAD; DATED 04/07/2017 **BT / 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