Shri Naresh H. Dabhi, Ahmedabad V. The Income Tax Officer, Ward-9(3), Ahmedabad

ITA 1225/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5808 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 24-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, VICE-PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO. 1225/AHD/2014 / ASSESSMENT YEAR : 2009-10 DR. NARESH H. DABHI, 40, SATYAM PARK SOCIETY, NR. GIRLS HIGH SCHOOL, DHOLKA ROAD, BAVLA, AHMEDABAD- 382220 PAN : AHDPD 3496 P VS ITO, WARD-9(3), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI KEYUR PATEL, SR DR / DATE OF HEARING : 18/05/2017 / DATE OF PRONOUNCEMENT: 18/05/2017 / O R D E R PER R.P. TOLANI, VICE-PRESIDENT :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AH MEDABAD DATED 08.01.2014 FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 29.03.2017 F IXING THE DATE OF HEARING ON 18.05.2017. THE SAID NOTICE HAS BEEN SE RVED UPON THE ASSESSEE ON 03.04.2017 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDG MENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HE ARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A 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 I N THE CASE OF CIT VS. ITA NO. 1225/AHD/2014 NARESH H. DABHI VS. ITO AY : 2009-10 2 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 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 18 TH MAY, 2017 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (R.P. TOLANI) VICE-PRESIDENT (AZ) AHMEDABAD; DATED /05/2017 *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