Shri Satishbhai Chunilal Kapadia, Valsad V. The CIT, Valsad

ITA 1361/AHD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0478 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-10-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Keywords: Revision of order; Reasonable cause
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 1361/AHD/2015 / ASSESSMENT YEAR : 2010-11 SATISHBHAI CHUNILAL KAPADIA, 8-A, ICHCHHA INDUSTRIAL ESTATE, VALIA FALIA, ABRAMA VALSAD PAN : ABJPK 6464 G VS COMMISSIONER OF INCOME-TAX VALSAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. SONIA KUMAR, SR DR / DATE OF HEARING : 05/10/2016 / DATE OF PRONOUNCEMENT: 06/10/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX, VALSAD DATED 30 .03.2015, PASSED U/S 263 OF THE ACT, FOR ASSESSMENT YEAR 2010-11. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 10.05.2016 F IXING THE DATE OF HEARING ON 27.05.2016. ON 27.05.2016, THE CASE WAS ADJOURNED TO 21.07.2016 AND THEREAFTER AGAIN ADJOURNED TO 05.10.2016 WITH T HE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE AND LD. DR RESPECTIVELY. HOWEVER, ON 05.10.2016, WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WIT H 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 DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APP EAL OF THE ASSESSEE IN LIMINE . SMC-ITA NO. 1361/AHD/2015 SATISHBHAI CHUNILAL KAPADIA VS. CIT AY : 2010-11 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 06 TH OCTOBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 06/10/2016 *BIJU T. / 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