Smt. Neelima S. Desai, Vapi V. The Income Tax Officer, Ward-2, Vapi

ITA 147/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9448 (ITAT-AHMEDABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 20-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER ./ ITA NO. 147/AHD/2016 / ASSESSMENT YEAR: 2005-06 SMT. NEELIMA S. DESAI, PROP. SUN INDUSTRIES, OFFICE PLOT NO.C-5, 101, GIDC CHAR RASTA, VAPI, GUJARAT .. APPELLANT PAN : ABHPD 0033 E VS ITO, WARD-6, VAPI .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI KAMLESH MAKWANA, SR. DR. / DATE OF HEARING 19/02/2016 /DATE OF PRONOUNCEMENT 19/02/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), VALSA D, DATED 01.10.2015 FOR ASSESSMENT YEAR 2005-06. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 10.02.2016 F IXING THE DATE OF HEARING ON 19.02.2016. THE SAID NOTICE HAS NOT BEE N RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING WITH HER APPEAL. THEREFORE, IN VIEW OF TH E DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE (SMC) ITA NO. 147/AHD/2016 SMT NEELIMA S. DESAI VS. ITO AY 2005-06 2 TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MU LTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I 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 HER APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 19TH FEBRUARY, 201 6 AT AHMEDABAD. S D/- ( GEORGE GEORGE K. ) JUDICIAL MEMBER AHMEDABAD; DATED 19/02/2016 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / D R, ITAT, AHMEDABAD 6. (- . / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !', / ITAT, AHMEDABAD