M/s. Sunrise Industries Chemical Ltd., Baroda V. The Income tax Officer,Ward-4(3), Baroda

ITA 1232/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9920 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-12-2015
• Assessment Year: 1996-1997
• Appeal Filed On: 06-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ITA NO. 1232/AHD/2012 SUNRISE INDUSTRIAL CHEMICALS LTD A/7, NANDANVAN SOCIETY, SUSSEN-TARSALI ROAD, VADODARA-390 011 PAN : AACCS 9812 K VS THE INCOME TAX OFFICER, WARD 4(3), BARODA / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 30/12/2015 ! / DATE OF PRONOUNCEMENT: 01/01/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II I, BARODA DATED 15.03.2012 FOR ASSESSMENT YEAR 1996-97. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 26.11.2015 FIXING THE DATE OF HEARING ON 30.12.2015 WHICH WAS RETURNED BY THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT . NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS 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. ITA NO. 12326/AHD/2012 SUNRISE INDUSTRIAL CHEMICALS LTD VS. ITO AY 1996-97 2 CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF H ON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE AS SESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS 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 01 JANUARY, 2016 A T AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (KUL BHARAT) JUDICIAL MEMBER AHMEDABAD; DATED 01/01/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. #$ / THE APPELLANT 2. %&#$ / THE RESPONDENT. 3. '' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A) 5. +,- %.. , , / DR, ITAT, AHMEDABAD 6. -012 / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) ' #$%, / ITAT, AHMEDABAD