Shri Dilipkumar Manilal Patel, Ahmedabad V. The Income Tax Officer, Ward-12(3), Ahmedabad

ITA 1561/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0821 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-08-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 28-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. ./ I.T.A. NO.1561/AHD/2013 2. ./ I.T.A. NO.1562/AHD/2013 ( / ASSESSMENT YEARS: 2006-07 & 2007-08 RESPECTIVELY) DILIPKUMAR MANILAL PATEL PROP. M/S.DHANLAXMI CHEMICAL INDUSTRIES 135, KARNAWATI PARK SOCIETY AMRAIWADI, AHMEDABAD / VS. THE INCOME TAX OFFICER WARD-12(3) AHMEDABAD-380 009 $ ./ ./ PAN/GIR NO. : AHLPP 0258 P ( $& / APPELLANT ) .. ( '($& / RESPONDENT ) $&) / APPELLANT BY : NONE '($&*) / RESPONDENT BY : SHRI JAMES KURIAN, SR.DR +* / DATE OF HEARING 04/08/2016 ,-./* / DATE OF PRONOUNCEMENT 08/08/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCO ME TAX (APPEALS)- XX, AHMEDABAD, DATED 24/09/2009 & 23/09/2010 FOR AS SESSMENT YEARS 2006-07 & 2007-08 RESPECTIVELY. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE (RG 278098127 IN) TO THE ASSESS EE ON ITA NOS.1561 & 1562/AHD/2013 DILIPKUMAR MANILAL PATEL VS. ITO ASST.YEARS 2006-07 & 2007-08 RESPECTIVELY - 2 - 12/04/2016 FIXING THE DATE OF HEARING ON 06/06/2016 , WHICH WAS RETURNED BY THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. AGAIN NOTICE OF HEARING WAS SENT ON 14/06/2016 FIXING THE DATE O F HEARING ON 04/08/2016. NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH HIS APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON 'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'B LE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 3 8 ITD 320 (DELHI), WE DISMISS BOTH THE APPEALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEALS 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 APPEALS TO ITS ORIGINAL NUMBERS FOR HEARING ON MERI TS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/08/2016 () () (RAJPAL YADAV) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 08/ 08 /2016 3..,.../ T.C. NAIR, SR. PS ITA NOS.1561 & 1562/AHD/2013 DILIPKUMAR MANILAL PATEL VS. ITO ASST.YEARS 2006-07 & 2007-08 RESPECTIVELY - 3 - !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. $& / THE APPELLANT 2. '($& / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-XX, AHMEDABAD 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 .. 4.8.16( 38ITD COVERED MATTE R) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5.8.16 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. 08.08.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08.08.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER