Shri Ashok Kumar Agarwal, Surat V. The income Tax Officer, Ward-2(2), Surat

ITA 14/AHD/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1771 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 02-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER ./ ITA NO. 14/AHD/2014 / ASSESSMENT YEAR: 2008-09 SHRI ASHOK KUMAR AGARWAL, C-3001, 2 ND FLOOR, SURAT TEXTILE MARKET, RING ROAD, SURAT .. APPELLANT PAN : AARPA 7695 J VS ITO, WARD-2(2), SURAT .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI MUKESH SHARMA, SR. DR / DATE OF HEARING 27/04/2016 /DATE OF PRONOUNCEMENT 27/04/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II , SURAT, DATED 30.10.2013 FOR ASSESSMENT YEARS 2008-09. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 13.04.2016 F IXING THE DATE OF HEARING ON 27.04.2016, WHICH WAS RETURNED B Y THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT . NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THI S SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO 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 IND IA (PVT.) LTD., (SMC) ITA NO. 14/AHD2014 SHRI ASHOK KUMAR AGARWAL VS. ITO AY : 2008-09 2 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASS ESSEE IN LIMINE . 2.2 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEA RING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFOR E THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIG INAL NUMBER FOR HEARING ON MERITS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 27 TH APRIL, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 27/04/2016 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