M/s. Aishwarya Organizers Pvt. Ltd., Ahmedabad V. The Dy.CIT, Circle-1, Ahmedabad

ITA 1119/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5909 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 15-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JM, AND SHRI MANISH BORAD, AM ./ITA.NO.1119/AHD/2014 ( / ASSTT YEAR :2010-11) M/S AISHWARYA ORGANIZERS PVT. LTD. PAN : AAGCA7424F VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AHMEDABAD (APPELLANT) (RESPONDENT) / APPELLANT BY: NONE / RESPONDENT BY: SHRI K. MADHUSUDAN, SR. D.R. / DATE OF HEARING 12-05-2017 /DATE OF PRONOUNCEMENT 12-05-2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST ORD ER OF THE CIT(A)-II, AHMEDABAD DATED 05.02.2014 FOR ASSTT.YEAR 2010-11 2. THE CASE WAS FIXED FOR HEARING ON 12.5.2017. WHE N THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE A SSESSEE AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE , BY FOLLOWING THE DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSE SSEE IN LIMINE . ITA.NO.1119/AHD/2014 ASSESSMENT YEAR 2010-11 - 2 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, WITHIN LIMITATION PROVIDED IN THE INCOME-TAX ACT. THE BENCH, IF SO SATISFIED, MAY RECALL ITS 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 12/ 05 /2017 A T AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BOARD) ACCOUNTANT MEMBER DATED, 12/05/2017 MUKUL KUMAR, P.S. !' #' / COPY OF THE ORDER FORWARDED TO : 1. $% / THE APPELLANT 2. &$% / THE RESPONDENT. 3. '(( ) * / CONCERNED CIT 4. ) * ( ) / THE CIT(A)- 5. '-. , , /DR,ITAT, AHMEDABAD. 6. .0 12 / GUARD FILE. ) ' / BY ORDER, ' (3 (ASSTT.REGISTRAR) ITAT, AHMEDABAD