Jay Ambe Developers, Ahmedabad V. The Income tax Officer,Ward-2, Gandhinagar

ITA 1043/AHD/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3657 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-06-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 15-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ I.T.A. NO.1043AHD/2013 ( / ASSESSMENT YEAR : AY 2004-05) JAY AMBE DEVELOPERS 10, VISHWASVILLA BUNGALOWS B/H. NEW HIGH COURT SOLA ROAD, AHMEDABAD / VS. THE ITO, WARD-2 GANDHINAGAR $ ./ ./ PAN/GIR NO. : AAEFJ 5503 F ( $& / APPELLANT ) .. ( '($& / RESPONDENT ) $&) / APPELLANT BY : NONE '($&*) / RESPONDENT BY : SMT. SMITI SAMANT, SR. DR +* / DATE OF HEARING 01/06/2016 ,-./* / DATE OF PRONOUNCEMENT 01/06/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-GANDHI NAGAR DATED 23/01/2013 PASSED FOR ASSESSMENT YEAR 2004-05. 2. NOTICE OF HEARING DATED 18/04/2016 WAS SERVED UP ON THE ASSESSEE BY RPAD (AS PER EVIDENCE ON RECORD) FIXING THE DATE FOR HEARING ON ITA NO. 1043/AH D/2013 JAY AMBE DEVELOPERS VS. ITO ASST.YEAR 2004-05 - 2 - 01/06/2016. ON THAT DATE, NONE APPEARED ON BEHALF OF ASSESSEE. ON THE DATE OF HEARING, I.E. ON 18.4.2016 ALSO, NONE APPEA RED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN F ILED ON RECORD. UNDER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSE SSEE IS NOT INTERESTED IN PURSUING WITH ITS 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 DE CISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING 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 APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS . 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 01 /06/2016 SD/- SD/- () () (RAJPAL YADAV) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01/ 06 /2016 3..,.../ T.C. NAIR, SR. PS ITA NO. 1043/AH D/2013 JAY AMBE DEVELOPERS VS. ITO ASST.YEAR 2004-05 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $& / THE APPELLANT 2. '($& / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-GANDHINAGAR 5. 89:'56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<=+ / GUARD FILE. / BY ORDER, (8' //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.6.16(COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1.6.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.1.6.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1.6.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER