Chamunda Foundation, Ahmedabad V. The ACIT.,GNR Circle, Gandhinagar

ITA 1072/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0100 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 02-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 17-04-2013
• 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 ./ ITA NO. 1072/AHD/2013 / ASSESSMENT YEAR : 2009-10 CHAMUNDA FOUNDATION, 8/182, SUN DRIVE PARK, NR. ASIA SCHOOL, DRIVE IN ROAD, AHMEDABAD PAN : AAATC 8826 G VS ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAJESH MEENA, SR DR / DATE OF HEARING : 02/11/2016 / DATE OF PRONOUNCEMENT: 02/11/2016 / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), GANDH INAGAR, AHMEDABAD DATED 15.02.2013 FOR ASSESSMENT YEAR 2009 -10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 21.06.2016 F IXING THE DATE OF HEARING ON 07.07.2016. ON 07.07.2016, THE CASE WAS ADJOURNED TO 30.08.2016 AND THEN TO 27.09.2016, WITH THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. THE CASE WAS FINALLY FIXED FOR HEARING TODAY, I.E. 02.11.2016; HOWEVER, WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON B EHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. TH IS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF ESTATE OF ITA NO. 1072/AHD/2013 CHAMUNDA FOUNDATION VS. ACIT AY : 2009-10 2 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. MULTI PLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSES SEE 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, THE APPEAL OF THE ASSESSEE IS DIS MISSED 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