M/s. Mansarovar Enterprise, Surat V. The Dy.CIT.,Circle-9, Surat

ITA 1409/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1898 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ ITA NO. 1409/AHD/2013 / ASSESSMENT YEAR: 2007-08 M/S. MANSAROVAR ENTERPRISE, E-1, SWAMINARAYAN NAGAR SOCIETY, VIBHAG-2, VARACHHA ROAD, SURAT 395006 PAN : AAOFM 1923 E VS. DCIT, CIRCLE-9, SURAT / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI G.C. DAXINI, SR. DR / DATE OF HEARING : 08/04/2016 / DATE OF PRONOUNCEMENT: 11/04/2016 / O R D E R PER N.K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-V, SURAT, DATE D 12.03.2013 FOR ASSESSMENT YEAR 2007-08. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 04.03.2016 F IXING THE DATE OF HEARING ON 08.04.2016 WHICH WAS RETURNED BY THE POS TAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. NO CHANGE OF ADD RESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NO T INTERESTED IN PURSUING WITH ITS 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 HON'B LE DELHI TRIBUNAL IN THE ITA NO. 1409/AHD/2013 M/S. MANSAROVAR ENTERPRISE VS. DCIT AY 2007-08 2 CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 IT D 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 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 . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 11 TH APRIL, 2016 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER N.K. BILLAIYA (ACCOUNTANT MEMBER) AHMEDABAD; DATED 11/04/2016 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