Shri Indravadan B. Patel, Baroda V. The Dy.CIT.,Circle-1(2), Baroda

ITA 1314/AHD/2011

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9742 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-12-2016
• Assessment Year: 1994-1995
• Appeal Filed On: 02-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 1314/AHD/2011 / ASSESSMENT YEAR : 1994-1995 INDRAVADAN B. PATEL, G-2, ANANDGHAR APRTMENT, MANJALPUR, BARODA PAN : ACQPP 7735 D VS DCIT, CIRCLE 2 (1), BARODA / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : G.C. DAXINI, SR DR / DATE OF HEARING : 06/12/2016 / DATE OF PRONOUNCEMENT: 06/12/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-II, BA RODA DATED 28.01.2011 FOR ASSESSMENT YEAR 1994-95. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 05.10.2016 F IXING THE DATE OF HEARING ON 06.12.2016. THE SAID NOTICE HAS NOT BEE N RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED. WHEN THE CASE WAS CAL LED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT IN TERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA 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 DELH I TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (D ELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SMC-ITA NO. 1314/AHD/2011 INDRAVADAN B PATEL VS. DCIT AY : 1994-1995 2 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 6 TH DECEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 06/12/2016 *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