Shri Ranchhodbhai Manilal Patel, Ahmedabad V. The Income tax Officer,Ward-3, Ahmedabad

ITA 1037/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0124 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 15-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIV SEVA K
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 1037/AHD/2013 / ASSESSMENT YEAR : 2008-09 RANCHHODBHAI MANILAL PATEL, A-2, SURYANARAYAN SOCIETY, OPP. VISAT PETROL PUMP, MOTERA, AHMEDABAD-380005 PAN : ADSPP 7424 L VS INCOME TAX OFFICER, WARD 3, GANDHINAGAR / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SHIV SEVAK, SR DR / DATE OF HEARING : 03/11/2016 / DATE OF PRONOUNCEMENT: 03/11/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), GANDH INAGAR, AHMEDABAD DATED 24.09.2012 FOR ASSESSMENT YEAR 2008 -09. 2. THE PRESENT APPEAL IS TIME BARRED BY 126 DAYS AN D THERE IS NO CONDONATION APPLICATION IS ON RECORD. 3. IN THIS CASE, THE NOTICE OF HEARING WAS SENT BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 20.05.2016 F IXING THE DATE OF HEARING ON 06.06.2016; THEREAFTER THE APPEAL WAS AD JOURNED TO 08.06.2016 AND THEN TO 24.08.2016 AT THE REQUEST OF THE ASSESS EE. THE CASE WAS FINALLY FIXED FOR HEARING TODAY, I.E. 03.11.2016; HOWEVER, WHEN THE CASE WAS CALLED FOR HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THA T THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DE CISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) LTD., 38 ITD 320 (DELHI) SMC-ITA NO. 1037/AHD/2013 RANCHHODBHAI MANILAL PATEL VS. ITO AY : 2008-09 2 AND CONSIDERING THE FACT THAT NO APPLICATION FOR CO NDONATION OF DELAY WAS FILED ALONG WITH THE APPEAL, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 4. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING, ALONG WITH CONDONATION APPLICATION. THE B ENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIG INAL NUMBER FOR HEARING ON MERITS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 3 RD NOVEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 03/11/2016 *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