Shri Kalpesh Kantilal Patel, Ahmedabad V. The Dy.CIT, Central Circle- 2(1), Ahmedabad

ITA 1127/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5836 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIMAL I MEHTA
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI MANISH BORAD , ACCOUNTANT MEMBER ./ ITA NO. 11 2 7 / AHD/201 4 / ASSTT. YEAR: 2009 - 2010 SHRI KALPESH KANTILAL PATEL, 30, AMBICA SOCIETY, USMANPURA, AHMEDABAD - 380014. P AN :AAWPP5054D VS D CIT, CENTRAL CIRCLE - 2(1) , AHMEDABAD (APPLICANT) (RESPONENT) ASSESSEE BY : NONE REVENUE BY : SHRI VIMAL I. MEHTA , SR.DR / DATE OF HEARING : 16 / 05 /201 7 / DATE OF PRONOUNCEMENT: 16 / 05 /201 7 / O R D E R PER MANISH BORAD , ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE FOR ASST. YEAR 2009 - 10 IS DIRECTED AGAINST THE ORDER OF THE LEARNED CO MMISSIONER OF INCOME TAX(CENTRAL) - II , AHMEDABAD , ARISING OUT OF ORDER U/S.263 OF THE I NCOME T AX ACT, 1961 (IN SHORT THE ACT) FRAMED ON 10 / 03 / 2014 BY COMMISSIONER OF INCOME TAX(CENTRAL) - I I , AHMEDABAD . 2. N ONE APPEARED ON BEHALF OF THE ASSESSEE . THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN ITA NO S.1127 /AHD/2014 ASSESSMENT YEAR : 2009 - 10 2 COLUMN NO.10 OF FORM NO.36 WHICH HAS COME BACK UN - SERVED . THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING TH E DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEA RING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL 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 HE ARING ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 16 / 05 / 201 7 AT AHMEDABAD. SD/ - ( RAJPAL YADAV ) JUDICIAL MEMBER SD/ - ( MANISH BOARD ) ACCOUNTANT MEMBER TRUE COPY AHMEDABAD; DATED 16 / 05 / 201 7 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD