Gujarat Energy Transmission Corpon.Ltd., Baroda V. The Dy.CIT.,Circle-1(1), Baroda

ITA 1250/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9795 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ ITA NO. 1250/AHD/2012 / ASSESSMENT YEAR: 2008-09 GUJARAT ENERGY TRANSMISSION CORPN LTD, SARDAR PATEL VIDYUT BHAVAN, BARODA .. APPELLANT PAN : AABCG 4029 R VS DCIT, CIRCLE-1(1) BARODA .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SMT. SMI TI SAMANT , SR - DR / DATE OF HEARING 23/12/2015 /DATE OF PRONOUNCEMENT 08/01/2016 / O R D E R PER SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, BARODA DATED 11.04.2012 FOR ASSESSMENT YEAR 2008-09. 2. HEARING OF THE APPEAL WAS LAST FIXED ON 13.11.20 15 AND ON THAT DAY, IT WAS ADJOURNED TO 23.12.2015. THIS DATE OF HEARING WAS DULY NOTED BY ASSESSEES COUNSEL. WHEN THE CASE WAS CALL ED FOR HEARING ON 23.12.2015, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT ITA NO. 1250/AHD/2012 GUJARAT ENERGY TRANSMISSION CORPN LTD VS. DCIT AY : 2008-09 2 INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE , IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E 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 C IT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS T HE APPEAL OF THE ASSESSEE IN LIMINE . THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR N OT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RE STORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 8TH JANUARY 2016 A T AHMEDABAD. SD/- SD/- ANIL CHATURVEDI SHAILENDRA KUMAR YA DAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD; DATED 08/01/2016 BIJU T., 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