Shri Mansingh Amratlal Nayak, Ahmedabad V. The CIT-III, Ahmedabad

ITA 1212/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8275 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 23-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK WADEKAR
• Keywords: Reasonable cause
• Section: 263

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. 1212/AHD/2014 / ASSESSMENT YEAR: 2009-10 MANSINGH AMRATLAL NAYAK, 21, NARSINHNAGAR SOCIETY, NARANPURA CHAR RASTA, NARANPURA, AHMEDABAD-13 PAN : AAQPN 6101 R VS. CIT-III, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI VIVEK WADEKAR, CIT-DR / DATE OF HEARING : 12/10/2017 / DATE OF PRONOUNCEMENT: 12/10/2017 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX, AHMEDABAD-III DATED 24. 03.2014 PASSED UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 21.06.2017 F IXING THE DATE OF HEARING ON 12.10.2017 WHICH WAS RETURNED BY THE POS TAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. NO CHANGE OF ADD RESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS N OT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISIO N OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT, (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'B LE DELHI TRIBUNAL IN THE ITA NO. 1212/AHD/2014 MANSINGH AMRATLAL NAYAK VS. CIT-III FOR AY: 2009-10 2 CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 IT D 320 (DELHI), WE 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 HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S 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 TH OCTOBER, 2017 AT AHMEDABAD. SD/- SD/- (MANISH BORAD) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 12/10/2017 BIJU T., SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! # / CONCERNED CIT 4. # ( ) / THE CIT(A) 5. & ! , ! , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) &, / ITAT, AHMEDABAD