Madhya Gujarat Vij Co.Ltd., Baroda V. The ACIT.,Circle-4, Baroda

ITA 1333/AHD/2012

• Counselvise Citation: 133320514 RSA 2012
• Duration Of Justice: 3 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VILAS SHINDE
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER ./ ITA NOS. 1307/AHD/2011 & 1333/AHD/2012 / ASSESSMENT YEAR: 2006-07 & 2009-10 MADHYA GUJARAT VIJ CO. LTD., SARDAR PATEL VIDYUT BHAVAN, RACE COURSE CIRCLE, BARODA PAN : AADCM 7439 H VS. INCOME TAX OFFICER, WARD-4 (1), BARODA / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI VILAS SHINDE, SR. D.R. / DATE OF HEARING : 17/08/2015 / DATE OF PRONOUNCEMENT: 04/09/2015 / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST TWO SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-III, BARODA DATED 04.11.2010 AND25.04.2012 FOR ASSESSMEN T YEARS 2006-07 AND 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 28.07.2015, FIXING THE DATE OF HEARING ON 17.08.2015. THE SAID NOTICE HAS NOT B EEN RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AN D NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT ITA NOS. 1307/AHD/2011 & 1333/AHD/2012 MADHYA GUJARAT VIJ CO. LTD. VS. ITO AY 2006-2007& 2009-10 2 INTERESTED IN PURSUING WITH ITS APPEALS. THEREFORE , IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E CASE OF ESTATE OF LATE TUKOJIRAO HOLKA 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 APPEALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEALS AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBER FOR HE ARING ON MERITS. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 4 TH SEPTEMBER, 2015 AT AHMEDABAD. SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 04/09/2015 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