Shree Co.Op.Bank Ltd., Baroda V. The CIT.,-III, Baroda

ITA 1156/AHD/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73158 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 31-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 29-05-2012
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , , , . .. . . . . . , , , , !' ! # !' ! # !' ! # !' ! # BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N. S. SAINI, ACCOUNTANT MEMBER ./ ././ ./ ITA NO. 1156/AHD/2012 % &% % &% % &% % &%/ // / ASSESSMENT YEAR 2007-08 SHREE CO-OP. BANK LTD. BARODA. PAN: AAAAS3180N VS COMMISSIONER OF INCOME TAX-III BARODA. '(/ APPELLANT )*'( / RESPONDENT REVENUE BY : SH. O.P. BATHEJA, SR. D.R. ASSESSEE(S) BY : NONE + , -'/ // / DATE OF HEARING : 31/03/2014 ./& , -' / DATE OF PRONOUNCEMENT : 31/03/2014 !0 !0 !0 !0/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE CIT DATED 22.03.2012. 2. THE ASSESSEE VIDE ITS LETTER DATED 12.12.2013 R EQUESTED FOR AN EARLY HEARING OF THE APPEAL. THE HONBLE VICE PRES IDENT, AHMEDABAD ZONE ALLOWED EARLY HEARING PETITION VIDE ORDER DATED 27. 01.2014 AND PURSUANT TO THIS, THE APPEAL WAS FIXED FOR HEARING ON 31.03.201 4 AND NOTICE WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMEN T DUE ON 14.03.2014 AND THE SAME WAS SERVED ON THE ASSESSEE AS EVIDENCE D BY THE ACKNOWLEDGEMENT CARD OF THE POST OFFICE PLACED ON R ECORD. ITA NO. 1156/AHD/2012 SHREE CO-OP. BANK LTD. VS. CIT-III, BARODA. FOR A.Y. 2007-08 - 2 - 3. NONE WAS PRESENT WHEN THE CASE WAS CALLED FOR H EARING, NEITHER ANY ADJOURNMENT PETITION WAS FILED. 4. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THE ABOVE APPEAL AND THEREFORE, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA PRI VATE LTD. 38 ITD 320 (DEL.), THE APPEAL OF THE ASSESSEE IS DISMISSED. 5. THE ASSESSEE SHALL BE AT LIBERTY TO FILE THE MI SCELLANEOUS PETITION BEFORE THIS TRIBUNAL IF SO ADVISED FOR RESTORATION OF ITS APPEAL BY SHOWING CAUSE AS TO WHY HE WAS NOT PRESENT IN THE COURT ON THE DATE OF HEARING OF THE APPEAL. THE BENCH, IF SATISFIED BY THE EXPLANA TION OF THE ASSESSEE, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIG INAL NUMBER FOR HEARING ON MERITS. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG ON MONDAY, THE 31 ST OF MARCH, 2014 AT AHMEDABAD. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 31/03/2014 GHANSHYAM MAURYA, SR. P.S. TRUE COPY !0 , )1 2!1& !0 , )1 2!1& !0 , )1 2!1& !0 , )1 2!1&/ COPY OF THE ORDER FORWARDED TO : 1. '( / THE APPELLANT 2. )*'( / THE RESPONDENT. 3. 3 / CONCERNED CIT 4. 3() / THE CIT(A)-III, AHMEDABAD 5. 167 ) , , / DR, ITAT, AHMEDABAD 6. 78% 9+ / GUARD FILE. !0 !0 !0 !0 / BY ORDER, : :: :/ // / ; ; ; ; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD