The Sindhu Nagrik Sharafi Co.Op. Mandali Ltd., Banaskantha V. The ACIT, B.K.Circle, Palanpur

ITA 1348/AHD/2014

• Counselvise Citation: 134820514 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-10-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 06-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L CHANDEL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ITA NOS. 1348 & 1349/AHD/2014 / ASSESSMENT YEAR: 2007-08 & 2008-09 RESPECTIVELY THE SINDHU NAGRIK SHARAFI CO-OP MANDALI LTD., PANCHRATNA SHOPPING CENTRE, AMIR ROAD, PALANPUR, BANASKANTHA PAN : AAATT 8917 B VS. ACIT, B.K. CIRCLE, PALANPUR / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI S.L. CHANDEL, SR. D.R. / DATE OF HEARING : 21/10/2015 / DATE OF PRONOUNCEMENT: 30/11/2015 / O R D E R PER KUL BHARAT, JUDICIAL MEMBER : THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST TWO SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-XX, AHMEDABAD, BOTH DATED 26.02.2014 FOR ASSESSMENT YEA RS 2007-08 AND 2008-09. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 14.09.2015, FIXING THE DATE OF HEARING ON 21.10.2015. THE SAME WAS DULY SERVED UPO N THE ASSESSEE AS THE POSTAL AUTHORITY HAS RETURNED ACKNOWLEDGEMENT S LIP, WHICH IS PLACED ON RECORD. DESPITE SERVICE OF THE NOTICE, W HEN THESE CASES WERE CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ITA NOS. 1348 & 1349 AHD 2014 THE SINDHU NAGRIK SHARAFI CO.OP MANDALI LTD VS. ACIT AY 2007-2008& 2008-09 2 ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEALS. THERE FORE, 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 30 TH NOVEMBER, 2015 AT AHMEDABAD. SD/- SD/- (G.D. AGRAWAL) VICE-PRESIDENT (KUL BHARAT) JUDICIAL MEMBER AHMEDABAD; DATED 30/11/2015 BIJU T., PS !'#$%&%'# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / D R, ITAT, AHMEDABAD 6. (- . / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD