Shri Bharat Navnitlal Parikh, Baroda V. The ACIT.,Circle-2(1), Baroda

ITA 1393/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1234 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 26-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD .., , !' BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ I.T.A. NO.1393/AHD/2012 ( / ASSESSMENT YEAR : 2008-09) SHRI BHARAT NAVNITLAL PARIKH 1, SUBHADRAPARK SOCIETY NR. UTKARSH VIDYALAYA GADAPURA, BARODA / VS. THE ACIT CIRCLE-2(1) BARODA-390 007 $ ./ ./ PAN/GIR NO. : AFSPS 8303 K ( $' / APPELLANT ) .. ( ()$' / RESPONDENT ) $'* / APPELLANT BY : -NONE- ()$'+ * / RESPONDENT BY : SHRI SANJAY KUMAR, SR.DR ,+ / DATE OF HEARING 20/06/2016 -./+ / DATE OF PRONOUNCEMENT 20/06/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-V, AHMEDABAD DA TED 19/04/2012 FOR THE ASSESSMENT YEAR 2008-09. 2. NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE B Y REGISTERED POST WITH ACKNOWLEDGEMENT DUE (AD EVIDENCE PLACED ON RECORD). ON THE DATE OF HEARING, I.E. ON 20.6.2016, NONE APPEARED O N BEHALF OF ASSESSEE ITA NO.1393/AHD /2012 SHRI BHARAT NAVNITLAL PARIKH VS.ACIT ASST.YEAR 2008-09 - 2 - NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED ON R ECORD. UNDER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISIO N OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF H ON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 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 . THIS ORDER PRONOUNCED IN OPEN COURT ON 20 /06/2016 SD/- SD/- .. () () ( R.P. TOLANI) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/ 06 /2016 3..,.../ T.C. NAIR, SR. PS ITA NO.1393/AHD /2012 SHRI BHARAT NAVNITLAL PARIKH VS.ACIT ASST.YEAR 2008-09 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ()$' / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-II, BARODA 5. 89:(56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<=, / GUARD FILE. / BY ORDER, )8( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20/6.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.21.6.16 7. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.6.16 9. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 10. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER