Raipur Manufacturing Co. Ltd. (in Liqn.), Ahmedabad V. The Income Tax Officer, Ward-5(3), Ahmedabad

ITA 145/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9395 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 19-01-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 16-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI S.S.GODARA, JM & SHRI MANISH BORAD, AM ITA NO.145 & 146 /AHD/2014 ASST. YEARS: 2007-08 & 2008-09 M/S.RAIPUR MANUFACTURING CO.LTD., C/O OFFICIAL LIQUIDATOR, JIVABHAI CHAMBERS, ASHRAM ROAD,, AHMEDABAD PAN :AAECR1872Q VS CIT(A)-XI, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ROOP CHAND, SR.DR / DATE OF HEARING : 19/01/2017 / DATE OF PRONOUNCEMENT: 19/01/2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THESE TWO APPEALS BY THE ASSESSEE FOR ASST. YEARS 2 007-08 & 2008-09 ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF CIT(A)-XI, AHMEDABAD, BOTH DATED 15/10/2013, ARISING OUT OF ORDER U/S 143(3) OF THE IT ACT, 1961 (IN SHORT THE ACT) FRAMED ON 2 6/11/2011 BY ITO, WD-5(3), AHMEDABAD. ITA NOS.145 & 146/AHD/2014 ASSESSMENT YEARS: 2007-08 & 2008-09 2 2. ON THE LAST DATE OF HEARING 07.11.2016 THE CASE WAS FIXED FOR HEARING ON 19.01.2017. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOW ING THE DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THIS 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, WITHIN LIMITATION PROVIDED IN THE INCOME-TAX ACT. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL 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 19/01/2017 AT A HMEDABAD. SD/- (S.S.GODARA) JUDICIAL MEMBER SD/- (MANISH BOARD) ACCOUNTANT MEMBER TRUE COPY AHMEDABAD; DATED 19/01/2017 !' #'$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A), AHMEDABAD 5. $%& '' , , )*++ / DR, ITAT, AHMEDABAD 6. &,- . / GUARD FILE. % & ' / BY ORDER, (/' )* ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD