Shri Rajesh A.Manwani L/h of late Khushbuben R.Manwani, Anand V. The Income tax Officer,Ward-1, Anand

ITA 1184/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1782 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ./ ITA NO. 1184/AHD/2013 FOR ASSTT.YEAR 2008-09 LTE SMT.KHUSHBUBEN R.MANWANI BY L/H. RAJESH A.MANWANI C/O.JAY AMBA TRADING CO. 19, MARKET YARD, SARDAR GUNJ ANAND-388 001 PAN: AOBPM 7177 H VS THE INCOME TAX OFFICER WARD-1 ANAND / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : -NONE- REVENUE BY : SHRI ASHISH POPHARE, SR.DR / DATE OF HEARING : 25/04/2016 / DATE OF PRONOUNCEMENT: 25/04/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-IV , BARODA DATED 15.02.2013 FOR ASSESSMENT YEAR 2008-09. 2. NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE B Y REGISTERED POST WITH ACKNOWLEDGEMENT DUE (AD EVIDENCE PLACED ON RECORD). ON THE DATE OF HEARING, I.E. ON 25.4.2016, NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY ADJOURN MENT APPLICATION HAS BEEN FILED ON RECORD. UNDER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION ITA NO.1184/AHD/2013 RAJESH A.MANWAND, L/H.OF LATEL KHUSHBHUBEN R.MANWAND VS. ITO FOR AY 2008-09 2 OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF 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. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), W E DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEA RING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFOR E THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIG INAL 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 25 APRIL, 201 6 AT AHMEDABAD. SD/- SD/- (S.S. GODARA) JUDICIAL MEMBER (ANIL CHATURVEDI ACCOUNTANT MEMBER AHMEDABAD; DATED 25/04/2016 !..,.$../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. &' / THE APPELLANT 2. ()&' / THE RESPONDENT. 3. ** + / CONCERNED CIT 4. + ( ) / THE CIT(A)-IV, BARODA 5. ./0($$ , , / DR, ITAT, AHMEDABAD 6. 0123 / GUARD FILE. / BY ORDER, ).($ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) # $%&, / ITAT, AHMEDABAD ITA NO.1184/AHD/2013 RAJESH A.MANWAND, L/H.OF LATEL KHUSHBHUBEN R.MANWAND VS. ITO FOR AY 2008-09 3 1. DATE OF DICTATION .. 25.4.16.(COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..25.4.16 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 26.4.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 26.4.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER