Shri Pradeep G.Kapadia,HUF, Surat V. The Income tax Officer,(OSD-III)Range-2, Surat

ITA 1100/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80403 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-10-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 13-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD 00 , ! '#$ '%0'0 &%, '( ) ' ! BEFORE SHRI G.C. GUPTA, VICE PRESIDENT (AZ) AND SHRI N.S. SAINI, ACCOUNTANT MEMBER $./ ITA NO.1100/AHD/2011 ,% - #.-/ ASSESSMENT YEAR: 2006-07 PRADEEP G. KAPADIA HUF, PROP. : M/S. ROOPMANGAL, 11, MIRA NAGAR SOCIETY, B/H. SAINT ZAVIERS SCHOOL, GHOD DOD ROAD, SURAT PAN : AACHK 3065 M % / VS. THE INCOME TAX OFFICER (OSD III), RANGE -2, SURAT ( /0 / APPELLANT) .. ( 12/0 / RESPONDENT) /0 3 ' / APPELLANT BY : - NONE - 12/0 4 3 ' /RESPONDENT BY : SHRI V.K. SINGH, SR. DR. %#5 4 ( / DATE OF HEARING 1 5.10.2014 67. 4 ( / DATE OF PRONOUNCEMENT 15.10.2014 '8/ O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, SURAT DATED 17.01.2011 FOR THE ASSESSMENT YEAR 2006-07. 2. NONE APPEARED ON BEHALF OF THE APPELLANT-ASSESS EE WHEN THE CASE WAS CALLED FOR HEARING AND NEITHER ANY ADJOURN MENT APPLICATION WAS FILED. NOTICE OF HEARING WAS SENT ON 25.04.2014 , FIXING THE DATE OF HEARING ON 02.06.2014, WHICH WAS RETURNED BY THE PO STAL AUTHORITIES ITA NO1100/AHD/ 2011 PRADEEP G KAPADIA - HUF ASST.YEAR 2006-07 - 2 - UNSERVED. AGAIN, NOTICE WAS SENT ON 06.06.2014 FIXI NG THE HEARING OF THE CASE ON 23.07.2014, WHICH WAS ALSO RETURNED BY THE POSTAL AUTHORITIES UNSERVED. THEREAFTER, AGAIN THE NOTICE WAS SENT THROUGH THE DEPARTMENTAL REPRESENTATIVE FIXING THE DATE OF HEARING ON 15.10.2014. THE DEPARTMENTAL REPRESENTATIVE HAS FI LED A LETTER FROM THE INCOME TAX OFFICER, WARD-2(3), SURAT DATED 30.0 9.2014 STATING THAT THE SAID NOTICE WAS SERVED UPON THE ASSESSEE O N 30.09.2014. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEA RING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT AT THE CLOSE OF THE HEARING ON WEDNESDAY, THE 15 TH OF OCTOBER, 2014 AT AHMEDABAD. SD/- SD/- (G.C. GUPTA) VICE PRESIDENT (AZ) ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 15/10/2014 *BIJU T. ITA NO1100/AHD/ 2011 PRADEEP G KAPADIA - HUF ASST.YEAR 2006-07 - 3 - '8 4 1,9: ;':. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- II, SURAT 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. '8% / BY ORDER, //TRUE COPY// / $ (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD