M/s. Abdulrahim Pirbhai & Co., Baroda V. The Income tax Officer,Ward-3(1), Baroda

ITA 1393/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76864 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 03-07-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2011
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD 0 00 0 0 00 0 , , , , !'# !'# !'# !'# !$ !$ !$ !$0 00 0! !! !0 00 0 %$ %$ %$ %$, , , , &' ( &' ( &' ( &' ( & & & & BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NOS. 1393/AHD/2011 ASSESSMENT YEAR 2006-07 M/S. ABDULRAHIM PIRBHAI & CO. STATION ROAD, DABHOL, OLD BANK OF BARODA BLDG., DISTT: VADODARA-391110. PAN: AAGFS5775N VS THE INCOME TAX OFFICER WARD-3(1), VADODARA. )*/ APPELLANT ,-)* / RESPONDENT REVENUE BY : SHRI B.L. YADAV, SR. DR ASSESSEE(S) BY : NONE $'. / 0'/ // / DATE OF HEARING : 03/07/2014 123 / 0' / DATE OF PRONOUNCEMENT: 03/07/2014 &4 &4 &4 &4/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-II, BARODA DAT ED 21.01.2011. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE ON 04.06.2014 WHICH WAS SE RVED ON THE ASSESSEE ON 09.06.2014 AS EVIDENCED BY THE ACKNOWLE DGEMENT CARD OF THE POST OFFICE PLACED ON RECORD. 3. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING AND NEITHER ANY ADJOURNMENT PETI TION HAS BEEN FILED. THIS ITA NO. 1393/AHD/2011 M/S.ABDULRAHIM PIRBHAI & CO., VADODARA AY 2006-07 - 2 - SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG WITH THIS APPEAL. THEREFORE, FOLLOWING THE DECISION OF THE DELHI BENC H OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.), THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 4. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG ON THURSDAY, THE 3 RD OF JULY, 2014 AT AHMEDABAD. SD/- SD/- (G.C. GUPTA) VICE PRESIDENT ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 03/7/2014 GHANSHYAM MAURYA, SR. P.S. TRUE COPY &4 / ,5 6&53 &4 / ,5 6&53 &4 / ,5 6&53 &4 / ,5 6&53/ COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. ,-)* / THE RESPONDENT. 3. ## 7 / CONCERNED CIT 4. 7() / THE CIT(A)-III, AHMEDABAD 5. 5': ,$ , , / DR, ITAT, AHMEDABAD 6. ;< =. / GUARD FILE. &4$ &4$ &4$ &4$ / BY ORDER, / // / # # # # ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD