Sunrise Industrial Equipments Pvt.Ltd., Baroda V. The Income tax Officer,Ward-4(3), Baroda

ITA 1233/AHD/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0699 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-08-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 06-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI R.P. TOLANI, JM, & SHRI AMARJIT SING H, AM. ITA NO. 1233/AHD/2012 ASST. YEAR: 1997-98 SUNRISE INDUS. EQUIPMENTS PVT. LTD., 860/3, GIDC, MAKARPURA, VADODARA. VS. ITO, WARD-4(3), BARODA. APPELLANT RESPONDENT PAN AACCS 9801J ASSESSEE BY NONE REVENUE BY SHRI K. MADHUSUDAN, SR.DR DATE OF HEARING: 17/8/2016 DATE OF PRONOUNCEMENT: 23/8/2016 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST ORD ER OF THE CIT(A)-III, BARODA, DATED 15/03/2012 FOR ASSTT.YEAR 1997-98. 2. ON THE LAST DATE OF HEARING 5.5.2016 THE CASE WA S FIXED FOR HEARING ON 17.8.2016. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOW ING THE DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . ITA NO. 1233 AHD/2012 ASST. YEAR 1997-98 2 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING, WITHIN LIMITATION PROVIDED IN THE INCOME-TAX ACT. THE BENCH, IF SO SATISFIED, MAY RECALL ITS 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 OPEN COURT ON 23 AUGUST, 2 016 SD/- SD/- ( R.P. TOLANI ) JUDICIAL MEMBER ( AMARJIT SINGH ) ACCOUNTANT MEMBER DATED 23/8/2016 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD ITA NO. 1233 AHD/2012 ASST. YEAR 1997-98 3 1. DATE OF DICTATION: 22/08/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 22/08/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 23/8/2016 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: